In addition to the nil-rate band, there is an additional allowance called the "residence nil-rate band".  This allowance is currently £175,000 each and applies when you leave your main residence to direct descendants, such as children or grandchildren. The residence nil-rate band can be added to the standard nil-rate band, potentially meaning that your estate won’t face Inheritance Tax until it reaches £500,000 or £1million for married couples or those in civil partnerships, however this will be dependent on certain factors including a partial or total loss of the allowance for larger estates, which we can discuss with you in further detail.