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HMRC internal manual

Inheritance Tax Manual

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 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.