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HMRC internal manual

Inheritance Tax Manual

Estate Duty surviving spouse exemption: procedures where relief is not due

If the conditions listed at IHTM04345 are not satisfied, or if you think that relief may be due but the taxpayer has not deducted it, you should obtain the testator’s file, or a copy of the settlement under which the interest arose, and/or raise any necessary enquiries to ascertain the facts.

Once you have obtained the required information you should investigate the deceased’s interest fully and write to the taxpayer setting out your findings and explaining the Inheritance Tax  implications of your decision.

If the estate of the first spouse includes a Heritage exemption (IHTM04111), you may need to consider restricting the relief.