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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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General procedure for death transfers: changes to the devolution of property after the death

The extent of the exemption will normally be affected if the entitlement of the spouse or civil partner (IHTM11032) is changed by

  • an Instrument of Variation (IHTM35011) within IHTA84/S142
  • the spouse or civil partner transferring, or receiving, benefits in accordance with the testator’s wishes (IHTM35171) (IHTA84/S143)
  • an event (IHTM35181) within IHTA84/S144
  • the spouse or civil partner of someone who died intestate making an election to take a lump sum (IHTM11064) under IHTA84/S145
  • an order (IHTM11025) under the Inheritance (PFD) Act 1975 within S146
  • the spouse or civil partner settling a claim (IHTM11026) against the deceased’s estate (IHTA84/S29A)
  • the operation of IHTA84/S147 (Scotland - Legitim) (IHTM12221)