IHTM11022 | General procedure: basic requirements for exemption
From HM Revenue & Customs · Inheritance Tax Manual
As a general rule in order for the exemptions to apply
the beneficiary (such as, the spouse or civil partner () (), charity (), political party ()) 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.