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This exemption is a carry-over from the Estate Duty regime. With certain conditions, it means that a surviving spouse鈥檚 limited interest in possession聽(IHTM16060) in settled property is not subject to Inheritance Tax. Although it rarely applies now you still need to be aware of the provisions. The聽exemption may apply on the death of the surviving spouse (IHTM04343) or when the interest of the surviving spouse terminates (IHTM04344) during their lifetime.

If you think that the exemption may be due, but the taxpayer has not deducted it, see IHTM04346.