IHTM26020 - Calculating the chargeable estate: special rule concerning spouse or civil partner exemption

Under IHTA84/S38 (2) there is a special rule where

• there are two or more specific gifts to the spouse or civil partner (IHTM11032), and
• the spouse or civil partner exemption (IHTM11031) is limited to £55,000 because of the spouse’s or civil partner's foreign domicile (IHTM13031)

Any such case should be dealt with as per the instructions at IHTM26130.