IHTM16081 | Settled property exemptions: exemptions on death
From HM Revenue & Customs · Inheritance Tax Manual
Where an interest in possession comes to an end on death the following exemptions are available:
transfers between spouses or civil partners ()
gifts to charities ()
gifts to political parties ()
gifts for national purposes ()
gifts for public benefit ()
for maintenance funds ()
gifts to Registered Housing Associations on or after 14 March 1989 ().