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Leaving Park Homes, Houseboats & other Forms of Mobile Residence in Your Will. From: The Will Company A mobile home is a tricky area under succession law and this article is only designed to take quick glance into dispensing of a mobile home by the Will; being that they are markedly distinct from what we may deem as more traditional property of bricks and mortar affixed to land. This article discusses the issues involved in leaving a mobile home in your Will and one of the main concerns is: Do they qualify for RNRB? As the full article explores, moveable property falls into the category of being a chattel by its nature as a moveable asset. So surely it can’t be deemed as a Qualifying Residential Interest under HMRC’s guidance for RNRB? In fact, it can qualify for tax relief, it needs to be deemed as a dwelling house as we have previously established, though HMRC’s IHT Manual does provide specific guidance to applying RNRB to a “dwelling-house” as seen here: Whilst the definition of ‘dwelling-house’ clearly includes a building of the fixed bricks-and-mortar type of property, where an asset, such as a static caravan or a houseboat, has demonstrably been used as an individual’s residence you can accept it as being a dwelling-house for the purposes of the residence nil-rate band. Each case will depend on its facts. If you'd like to talk about this issue or anything else related to Wills and Estate Planning, give us a call to talk through your individual circumstances.