IHTM11022 | General procedure: basic requirements for exemption

As a general rule in order for the exemptions to apply

• the beneficiary (such as, the spouse or civil partner (IHTM11031) (IHTM11032), charity (IHTM11101), political party (IHTM11191)) must have the required status, and

• the exemption must not be excluded by one of the exceptions

More detailed guidance, including any additional requirements or restrictions, is given in the separate instructions on each exemption.