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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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General procedure: basic requirements for exemption

As a general rule in order for the exemptions to apply

  • the beneficiary (such as, the spouse or civil partner (IHTM11031) (IHTM11032), charity (IHTM11101), political party (IHTM11191)) must have the required status, and
  • the exemption must not be excluded by one of the exceptions

More detailed guidance, including any additional requirements or restrictions, is given in the separate instructions on each exemption.