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.