IHTM11045 - General procedure for death transfers: what to do where the spouse or civil partner does not take an absolute benefit

If the spouse or civil partner (IHTM11032) does not take an absolute benefit (for example, if there is a residuary bequest (IHTM12081) to the spouse for life with the remainder (IHTM16231) to the children absolutely), then in addition to what is said at IHTM11043 and IHTM11044 you should check that the spouse or civil partner has a qualifying interest in possession (IHTM16061). If the trustees have discretion as to who should receive the income, or have a power to accumulate income, then the spouse or civil partner may not have an interest in possession. You should refer any such case to Technical.

More detailed instructions on what to do where the surviving spouse or civil partner gets an interest in possession settled property (IHTM11062) or an annuity (IHTM11071) are to be found later on in this section.