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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Succession: Scottish Prior and Legal rights: Prior rights: Value for prior rights

Prior Rights - Surviving spouse or civil partner takes

Period House Furniture Cash (children survive) Cash (no children)
         
10.09.64 - 24.05.73 £15,000 £5,000 £2,500 £5,000
25.05.73 - 30.12.77 £30,000 £8,000 £4,000 £8,000
31.12.77 - 31.07.81 £30,000 £8,000 £8,000 £16,000
01.08.81 - 30.04.88 £50,000 £10,000 £15,000 £25,000
01.05.88 - 25.11.93 £65,000 £12,000 £21,000 £35,000
26.11.93 - 31.03.99 £110,000 £20,000 £30,000 £50,000
01.04.99 - 31.05.2005 £130,000 £22,000 £35,000 £58,000
01.06.2005 - 31.01.2012 £300,000 £24,000 £42,000 £75,000
01.02.2012        
onwards £473,000 £29,000 £50,000 £89,000

A divorced spouse or former civil partner has no entitlement to prior rights.