Special rules: Scotland - legitim
On a death in Scotland
- certain persons under the age of eighteen may be able to claim legitim (IHTM35211)
whether or not they do so may affect the size of the benefits to the deceased’s spouse or civil partner (IHTM11032) and so the extent of the spouse or civil partner exemption on the death.The way this is dealt with for IHT purposes is governed by IHTA84/S147. Tax may be
- repayable under IHTA84/S147 (2) when a claim for legitim is renounced or
payable under IHTA84.S147 (4) when legitim is claimed.Interest on tax which is repayable or payable is governed by IHTA84/S236 (4):
- tax payable under IHTA84/S147 (2) carries interest from the date on which the tax was paid
- tax payable under IHTA84/S147 (4) carries interest from six months after the end of the month in which the death occurs.