HMRC Inheritance Tax: Customer Guide

You have selected the following

• The estate is in England & Wales
• There is a surviving spouse or civil partner
• There are no children or remoter issue of the deceased
• There are no surviving parents, brothers or sisters, or issue of brothers and sisters, of the deceased

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

If this is correct, the deceased's surviving spouse or civil partner will receive the whole estate.

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