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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Calculating the chargeable estate: special rule concerning spouse or civil partner exemption

Under IHTA84/S38 (2) there is a special rule where

  • there are two or more specific gifts to the spouse or civil partner (IHTM11032), and
  • the spouse or civil partner exemption (IHTM11031) is limited to £55,000 because of the spouse’s or civil partner’s foreign domicile (IHTM13031)

Any such case should be dealt with as per the instructions at IHTM26130.