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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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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 anytime during the continuance of the settlement – competent to dispose (

IHTM04457) of that property.

Each of these requirements is subject to exceptions and qualifications.