HMRC Inheritance Tax: Customer Guide

You have selected the following:

• the estate is in Scotland
• there is a surviving spouse or civil partner
• there are children or remoter issue of the deceased

If this is not correct return to page 14 of the Customer Guide

If this is correct, the estate passes as follows:

• the surviving spouse or civil partner receives
  • any dwelling house owned by the deceased up to a value of £ 473,000 (if the house is worth more, the surviving spouse or civil partner receives the sum of £ 473,000)
  • furniture up to a value of £ 29,000
  • a cash sum of £ 50,000 (if there is less than £ 50,000, the surviving spouse or civil partner receives the whole of the remaining estate)
  • 1/3 of the remaining estate
• the children receive 2/3 of the remaining estate

If any of the children have died leaving issue, then the issue will receive their parents' share per stirpes

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