Glossary

Spouse Exemption

The exemption from Inheritance Tax on transfers between spouses or civil partners during life or on death.

Transfers between spouses or civil partners are generally free from IHT, regardless of value. This is the 'spouse exemption'.

The exemption is restricted where one spouse is non-UK domiciled and the other is UK domiciled. Specific advice is needed in those circumstances.

Related terms

Other terms that come up alongside this one.

Inheritance Tax (IHT)
A tax charged at 40% on the value of an estate over the nil-rate band (currently £325,000 per person), with various reliefs and exemptions.
Nil-Rate Band
The amount of an estate that is exempt from Inheritance Tax, currently £325,000 per person.

Related services

Where spouse exemption matters in our work.

Inheritance Tax planning
With careful planning, much of an estate can be passed on without an unnecessary tax bill. We work with you, and your other advisers where helpful, to plan properly.

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