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Inheritance Tax

What is the Spouse and Civil Partner Inheritance Tax Exemption?

One of the most significant Inheritance Tax exemptions is the spousal exemption. Transfers of assets between married couples and civil partners are generally exempt from IHT, both during their lifetimes and on death.

What the exemption covers

Where assets pass from a deceased person to their surviving spouse or civil partner, those assets are generally exempt from IHT. Because these assets are exempt, no Inheritance Tax is paid on them when the first spouse dies. Whatever the surviving spouse still owns becomes part of their own estate, and is assessed when they die. This is why the TNRB and TRNRB are so important: they allow unused allowances to carry forward to the surviving spouse’s estate.

Where the exemption is limited

The unlimited spousal exemption applies where both spouses are UK-domiciled for IHT purposes. Where the surviving spouse is not UK-domiciled, a lower cap applies. Domicile is a specific legal concept, not the same as residence or nationality.

For deaths on or after 6 April 2025, this depends on whether each spouse is a long-term UK resident, rather than on domicile. YouCanDoProbate cannot be used where the surviving spouse or civil partner was not domiciled in England or Wales, or not a long-term UK resident living in England or Wales.

Unmarried couples

Unmarried cohabiting partners, regardless of how long they have lived together, do not benefit from the spousal exemption. Assets passing from one to the other are subject to the normal IHT rules. This is one of the most significant IHT disadvantages of not being legally married or in a civil partnership.

YouCanDoProbate applies the spousal exemption correctly based on the information you enter about the deceased and their surviving partner.

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90 years old Computer Dummy & Dyslectic

Being 90 years old found the prospect of applying for probate extremely daunting, the registrar of deaths told me to approach the “Bereavement Support Group” who in turn informed me of the web site to down load forms from, this I achieved (all 22pages), and commenced to fill in the answers required, got stuck on one question but the system would then not let me to advance to stage 2 until all was 100% on stage 1. Then phoned “You Can Do Probate” and a gentleman then proceeded to not only help with the unanswered question in Stage.1 but over the next two hours took me thro all the other stages, after which he told me to read very carefully thro the answers for any typo’s or anything not to my liking and to phone him (Giving me his personal phone no) if so. there was one item I was not happy with so made contact again, and he then very carefully took me thro the procedure to make these changes (could never achieved by myself) Then on the 24th July mailed all pages to the Probate Service and on the 14th August received my Probate Certificates Wunderbar

John William Dennis Symonds
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I’ve used the online tool on two…

I’ve used the online tool on two occasions now and personally I believe its the best around. The system is both easy to use and very intuitive and the aftersales is second to none. Well done and congratulations for bring this tool to the masses.

Paul Doherty
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I can truly recommend YouCanDoProbate…

I can truly recommend YouCanDoProbate for an Estate that falls below the IHT threshold. The portal is excellent and easy to use and walks you through the process brilliantly. The support is also excellent with special mention for Tom. Many thanks to all

Andy Lewis
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I can not recommend YouCanDoProbate more for a dedicated and high quality service!

Title : I cannot recommend YouCanDoProbate more for a dedicated and high quality service ! When I first registered with YouCanDoProbate I was dubious: as it was an on-line format and I am incredibly poor with anything electronic, but I need not have worried. As soon as I sent a pleas for help my emails were answered and followed up with a phone call from Tom or Adam on the same day, and often within an hour ! They both had lots of patience and understood my concerns (which were really minor issues !) I was never felt to feel foolish and always treated with respect and professionalism. I had recently helped my brother to obtain probate when his wife passed away, and he paid thousands of pounds to a Solicitor for much less than I have had to do with my case. I only hope my application is accepted, and I now have substantial records to refer to regarding the estate due to this process.

J Angus
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I received my Grant of Probate two…

I received my Grant of Probate two weeks after using this service. It was incredibly simple to use, the instructions and prompts were clear and concise. All the calculations were done for me. So much quicker than using a solicitor and much much cheaper. I made the application in between Christmas and New Year when most solicitors would have been closed. Probate was granted on 5th January. Using this service was money well spent.

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Excellent service

Clear, easy to follow information and instructions on the website; helpful, knowledgeable and friendly staff who were quick to respond to all of my queries either on the phone or by email; really speeded up and simplified the process of applying for probate.

Suzie W
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You can do probate is an excellent…

You can do probate is an excellent website, you can ring, email them and they answered my questions when I was not sure of the questions, we applied for probate in April and was granted second week in July. Thanks to everyone at You can do Probate. Use this site and you can save thousands of pounds.

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Brilliant system

Really pleased to have come across this service. The system was easy to use and the support provided was really helpful when I wasn’t sure what info to enter. From my perspective the cost was negligible for the peace of mind the system and team provided. Probate was granted within 8 weeks. Highly recommended.

nigel
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I was dreading Probate but ‘You Can Do…

I was dreading Probate but ‘You Can Do Probate’ really made things easier. If I had any problems I could request a call to help me with questions. I requested a call about 3 times, and each time somebody call me and sorted out my questions and put my mind as ease. I think I spoke to Tom a couple of times very helpful. You can do bits at a time you don’t have to do the whole thing all at once. Thoroughly recommend. Glad I came across this site.

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An excellent service

An excellent service. The team are happy to talk you through the options before you commit and make sure that the software will work for your circumstances. Once you get started it is easy to use and save your work. Very good and recommended.

simon hawkins
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Grant of Probate within 8 weeks from signup

Less than 8 weeks from signing up to YCDP to the Grant of Probate arriving in the post! As others have said – no need to pay through the nose for a solicitor, the YCDP platform is far quicker and far cheaper than using a solicitor. All relevant IHT forms were generated with ease, printed and then sent via post with accompanying requested documents – this was acknowledged within 3 weeks – then the generated PA1P probate form was sent to HMCTS (again, with accompanying documents & cheque) – Grant of Probate received in the post less than 2 weeks later! Fantastic and saved me thousands. Very happy with the platform and service, relieved to have found this alternative as opposed to instructing an expensive solicitor.

D M
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Easy and very cheap DIY probate with…

Easy and very cheap DIY probate with full money back guarantee

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Additional costs: The probate registry fee of £526 (for all estates over £5,000) and any additional official copies at £2 each. (Payable directly to HM Courts and Tribunals Service by cheque or postal order, enclosed with your application forms).
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© YouCanDoProbate • YouCanDoProbate is a trading name of Kabing Ltd.
YouCanDoProbate is an online platform providing legal forms and information. YouCanDoProbate is not a law firm and is not regulated by the Solicitors Regulation Authority (SRA). Our online probate and inheritance tax service is an online platform providing probate and inheritance tax forms and information to allow you to complete inheritance tax returns and apply for probate yourself. Our telephone, email and livechat support provides guidance only, we do not provide bespoke advice, including estate planning or tax advice and it is not a substitute for a lawyer’s advice about complex estate planning or tax issues.
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