HMRC internal manual

Inheritance Tax Manual

Investigating the deceased’s personal details: surviving spouse or civil partner (box 8)

If the answer given at box 8 of the IHT400 shows that the deceased was married or in a civil partnership when they died this will usually mean that spouse or civil partner exemption (IHTM11031) (IHTM11032) is either deducted or available. You should check that any exemption that is due is given. If the estate is only partly exempt you should check that the chargeable estate has been correctly calculated and consider whether you need to gross up (IHTM26121).