Residential NRB and houseboats/barges
Sean_Fernyhough
Member
Can main residences houseboats qualify for the NRB? What is included in the value towards the RNRB - 1) the boat itself, 2) The attendant land where the boat is moored (also owned by the person whose main residence the boat is - as opposed to a mooring agreement, which is generally not transferable).
Comments
This might help and refers to houseboats
https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm46030
That's useful. Thank you.