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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