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

»Ê¹ÚÌåÓýapp 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)