What is the main residence of the deceased?

The deceased’s main residence is the place they owned and called home. It can be freehold or leasehold. There can be only one main residence.

The address of the main residence is required on the return of estate information (IHT205) form. Details of the residence should be included here even if the deceased had moved out of the property and into a care home shortly before they died, and/or if the property was vacant or rented out.

If the deceased no longer owned a residence at the date of their death, leave this section blank.

It might be different from the deceased’s last permanent address. See our guide “Last permanent address of the deceased”.