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HMRC internal manual

Inheritance Tax Manual

Changes in the distribution of the deceased's estate

Under IHTA84/S17 none of the following is a transfer of value (IHTM04024)

  • a variation or disclaimer (IHTM35001) to which IHTA84/S142 (1) applies
  • a transfer made in pursuance of the deceased’s wishes (IHTM35171), IHTA84/S143
  • an election by a surviving spouse or civil partner (IHTM11032) (IHTM35190) under S47A of the Administration of Estates Act 1925 (from 1 October 2014 the surviving spouse or civil partner receives an absolute interest and so there is no longer a need to make an election under S47A),
  • in Scotland, the renunciation of a claim to legitim (IHTM35213) before the persons making it attained 18 years, or within two years of attaining 18 or such longer period as the Board may permit, IHTA84/S147 (6).