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HMRC internal manual

Inheritance Tax Manual

Estate Duty surviving spouse exemption: introduction

The exemption was contained in FA1894/S5 (2), as amended by various statutes up to and including the FA 1956. The requirements for exemption are that if

  • duty had been paid, or was treated as paid, (IHTM04452)
  • in respect of any settled property since the date of the settlement, (IHTM04456)
  • in connection with the death of one of the parties to a marriage, (IHTM04465)

it was not payable in respect thereof on the death of the other party to the marriage unless that person was at the time of their death, or had been at any time during the continuance of the settlement, competent to dispose (IHTM04457) of that property.

Each of these requirements is subject to exceptions and qualifications.