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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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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”.