Inheritance tax on property left to children - main residence vs not-main residence

Spreadsheet_Man_2024

Would leaving a property to children that is not a main residence attract a different treatment from an IHT point of view than a property that is a main residence? Or is the question of whether the residence is main (or not) irrelevant when considering IHT liability? 

[Deleted User]

Spreadsheet_Man_2024 said:

Would leaving a property to children that is not a main residence attract a different treatment from an IHT point of view than a property that is a main residence? Or is the question of whether the residence is main (or not) irrelevant when considering IHT liability? 

Well - one wouldn’t benefit from the residential property allowance?

Bookworm225

Work out and apply the residence nil rate band for Inheritance Tax - GOV.UK

Keep_pedalling

It would make little sense to leave a second property to your children and the family home to non bloodline beneficiaries. In fact it is generally a bad idea to leave specific properties to people as that could disinherit them if y the time you died the property had been sold for some reason.