Spouse and IHT

nom_de_plume

I've tried to find a reference on the Government website but failed dismally. The best I can find is for charitable bequests which is pretty similar in their falling outside of inheritance tax calculations. I dealt with an estate which had a sizeable IHT bill. I paid the charities in full as they were not liable for IHT. Other beneficiaries received reduced sums.

https://www.gov.uk/donating-to-charity/leaving-gifts-to-charity-in-your-will

The key wording being "Your donation will..... be taken off the value of your estate before Inheritance Tax is calculated"

nom_de_plume

A bit hard to get your head around but the second worked example on this page perhaps is more relevant.
https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm43002

nom_de_plume

Hopefully this link will also confirm that IHT is (usually) bourne by those who are not exempt beneficiaries.

One point to note is whether the Will contains any wording in relation to inheritance tax.

However, anything passing to the spouse or civil partner of the deceased is exempt (as long as the spouse or civil partner is domiciled in England and Wales).

....the recipients of the legacies or bequests, will usually bear the tax, rather than the widow/widower or partner.

getmore4less

Dinsdale1947 wrote: »

It's the principle I'm after, so your answer is enough to confirm my expectation; but do you know where I can find definitive information from an official source (no disrespect intended)?

The issue the principle for your example can go out the window if you have not understood the distribution properly.


this may help

https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm26201

in particular
https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm26203

Dinsdale1947

Those links are the ones I wanted. Many thanks.