Estate Duty surviving spouse exemption: procedures where relief is due
If an interest in settled property (IHTM16000) is included on Schedule IHT418 or form IHT100 and
- the interest arose under the Will or intestacy of the deceased’s spouse,
- the spouse died before 13 November 1974, and
- the taxpayer has deducted relief in full under IHTA84/SCH6/PARA2
you can accept that the property may be left out of account without further investigation.