SolvedIHTM11049 | 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 (IHTM11032) is changed by
an Instrument of Variation (IHTM35011) within IHTA84/S142
the spouse or civil partner transferring, or receiving, benefits in accordance with the testator’s wishes (IHTM35171) (IHTA84/S143)
an event (IHTM35181) within IHTA84/S144
the spouse or civil partner of someone who died intestate making an election to take a lump sum (IHTM11064) under IHTA84/S145
an order (IHTM11025) under the Inheritance (PFD) Act 1975 within S146
the spouse or civil partner settling a claim (IHTM11026) against the deceased’s estate (IHTA84/S29A)
the operation of IHTA84/S147 (Scotland - Legitim) (IHTM12221)