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IHTM11049 | General procedure for death transfers: changes to the devolution of property after the death

From HM Revenue & Customs · Inheritance Tax Manual

The extent of the exemption will normally be affected if the entitlement of the spouse or civil partner () is changed by

  • an Instrument of Variation () within

  • the spouse or civil partner transferring, or receiving, benefits in accordance with the testator’s wishes () ()

  • an event () within

  • the spouse or civil partner of someone who died intestate making an election to take a lump sum () under

  • an order () under the Inheritance (PFD) Act 1975 within S146

  • the spouse or civil partner settling a claim () against the deceased’s estate ()

  • the operation of (Scotland - Legitim) ()