The main residence relief comes with some caveats about passing on the family home. First, the rule only allows direct descendants to inherit. These are: Children or grandchildren or lineal descendants, including step-children, adopted or fostered children or a child who the deceased was appointed as their guardian when they were aged 18 or under. A husband, wife or civil partner of a lineal descendant (including a widow(er) or surviving civil partner A lineal descendant is a blood relative in the direct line of descent.