IHTM26020 | Calculating the chargeable estate: special rule concerning spouse or civil partner exemption
From HM Revenue & Customs · Inheritance Tax Manual
Under there is a special rule where
there are two or more specific gifts to the spouse or civil partner (), and
the spouse or civil partner exemption () is limited because of the spouse’s or civil partner’s foreign domicile ()
Any such case should be dealt with as per the instructions at .