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Sever Tenancy



Sever Tenancy


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* Discretionary Trust of Residue (DRT) deals with Nil Rate Band and Residence Nil Rate Band (NRB and RNRB).

On death, the deceased’s assets, including their share of the property, is passed into their RNRB and NRB Discretionary Trust via the Will. On first death, the surviving spouse or partner continues to live in the property and able to move as they wish, if they choose to do so. In the event the surviving spouse or partner should enter care, they only own half a house..


Holding the assets in the Trust ensures that they do not add onto the Beneficiaries’ own estates and so cannot be assessed for their Care costs.

Creditors or Bankruptcy

Similarly, if any of your Beneficiaries are subject to Creditor Claims or Bankruptcy then their inheritance would not be exposed to these claims.

Further or Generational IHT

Holding the assets in the Trust ensures that they do not add to the Beneficiaries’ estates and impact on their own Inheritance Tax. (See Key Features and Benefits Sheet 6: Generational IHT).

Marriage After Death (MAD)

Placing half of the family home and other assets into a Trust on first death ensures that, should the surviving spouse/partner marry in the future, those assets cannot be taken into the marriage and removes the threat of your own children being disinherited. The survivor is still able to use the assets in the Trust.


Placing the assets into Trust ensures that, if your children/ chosen Beneficiaries are subject to Divorce proceedings then what you intended them to receive is protected from any Divorce settlements.

Residence Nil Rate Band (RNRB)

Our trusts ensure that if there are lineal descendants as beneficiaries, the trust will still qualify for the RNRB. See further information on Key Features and Benefits sheet 125.

In some cases it may be beneficial to use multiple pilot trusts, as there are various options open to trustees following the death of a settlor to try and reduce the occurrence of periodic and exit charges in some cases. Multiple pilot trusts can also increase flexibility and autonomy, as it enables the beneficiaries to have and be in control of their ‘own trust’.

This sheet contains only general planning and is not to be construed as advice for any personal planning. Each strategy recommended is based on individual circumstances.