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HMRC internal manual

Inheritance Tax Manual

Property redirected to the spouse or civil partner: redirection of excluded property

Another scheme (see also IHTM35093) where the taxpayers seek to take advantage of the provisions of IHTA84/S142 without there being a bona fide variation is where the estate contains excluded property (IHTM04251), such as government securities. 

The deceased, domiciled (IHTM13000) outside the UK, may leave property in this country to chargeable beneficiaries and excluded property to the spouse or civil partner (IHTM11032).  An instrument of variation may then be used for the spouse’s or civil partner’s entitlement to be switched from excluded property to the ordinary UK estate without any change in the amount the spouse or civil partner receives. 

You should refer cases of this type immediately above to Technical without making any preliminary enquiries provided the basic facts are clear.