Since allowing carry over of deceased spouses’ IHT allowances from last October, the HMRC has also had to review how this is assessed.
The IHT allowance - currently £312,000 - can effectively be passed over to a spouse
where it is unused or partly unused.
Qualification for the extra entitlement, up to £624,000 maximum, is reliant on survivors proving that they inherited all or the bulk of their partner’s estate.
This could prove problematic where the partner died many years before. However, most documents required are a matter of public record - death certificate, marriage certificate,
will, the grant of representation or confirmation in Scotland and any deed of variation.
On this basis the HMRC is taking a ‘lighter touch’ in monitoring this area and to date reports no major issues with applicants.
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