IHTM11043 - General procedure for death transfers: reviewing cases where the spouse or civil partner is the sole absolute beneficiary

If the spouse or civil partner (IHTM11032) is the sole absolute beneficiary (for example free estate by will to spouse or civil partner absolutely) and there are no post-death changes (IHTM11049), the risk team will do the following on a sample of cases:

• read the whole of the Will (IHTM12041), including any codicils (IHTM12041).
• check that the benefit is not conditional (IHTM11093), other than a survival period not exceeding one year.
• check the domicile (IHTM13000) of surviving spouse or civil partner is in the UK (IHTM11033).
• check the domicile of the deceased and the situs (IHTM27000) of immovable property. If the deceased’s domicile is outside the UK or there is foreign immovable property they will consider whether the law of the country of domicile or situs has reserved rights for chargeable beneficiaries.
• check the devolution of partnership property (IHTM25091) if its value after relief is more than the nil rate band.
• On Scottish cases they will check if legal rights (IHTM12201) in moveable estate, available to the children of a deceased under the Common Law are to be claimed. This only needs to be checked if the value of the legal rights fund would be more than the nil rate band at the date of death.