HMRC IHT checker tool query 2: gifts to spouse

Dodge1664

The checker tool asks "What was the value of the gifts they made in the last 7 years?"

The instructions state that small gifts under £250, and annual gifts under £3k shouldn't be included. But, it doesn't mention gifts to spouse, which I am sure are exempt from IHT. If you take the instructions at face value, it gives you a result that is consistent with treating gifts to spouse exactly the same as gifts to other people, which is nonsense.

So do people just ignore gifts to spouse even though it isn't mentioned? I assume so, but it'd be useful to get another opinion on this.

Keep_pedalling

All transfered between spouses are exempt and do not need to be declared.

If the deceased has not gifted of left more than £325k in total to people other than their spouse, you don’t really need to bother with the checker, the estate will be exempt and no IHT return will be required.