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HMRC internal manual

Inheritance Tax Manual

Property redirected to the spouse or civil partner: limited interest slightly longer than two years

Where an instrument of variation (IoV) creates a short-term limited interest, that interest is ignored if it ends no more than two-years after the death (IHTM35133). 

Where an IoV within IHTA84/S142(1) gives the deceased’s spouse or civil partner (IHTM11032) a limited interest in possession for a period slightly longer than the two years covered by IHTA84/S142(4), you should refer the case to Technical for noting (even if you do not consider such a reference appropriate under IHTM35093).