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/PARA2you can accept that the property may be left out of account without further investigation. Where this applies mark Schedule 418 /IHT 100 in RED ink “Sch 6 Para 2 applies”.