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Inheritance Tax

What is the Spouse and Civil Partner Inheritance Tax Exemption?

One of the most significant Inheritance Tax exemptions is the spousal exemption. Transfers of assets between married couples and civil partners are generally exempt from IHT, both during their lifetimes and on death.

What the exemption covers

Where assets pass from a deceased person to their surviving spouse or civil partner, those assets are generally exempt from IHT. The exemption defers the tax until the second death, when the combined estate is assessed. This is why the TNRB and TRNRB are so important: they allow unused allowances to carry forward to the surviving spouse’s estate.

Where the exemption is limited

The unlimited spousal exemption applies where both spouses are UK-domiciled for IHT purposes. Where the surviving spouse is not UK-domiciled, a lower cap applies. Domicile is a specific legal concept, not the same as residence or nationality.

Unmarried couples

Unmarried cohabiting partners, regardless of how long they have lived together, do not benefit from the spousal exemption. Assets passing from one to the other are subject to the normal IHT rules. This is one of the most significant IHT disadvantages of not being legally married or in a civil partnership.

YouCanDoProbate applies the spousal exemption correctly based on the information you enter about the deceased and their surviving partner.

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Really easy to use and an excellent and speedy help line if you have a query. All in all very good value foe money.

Michael Trenerry
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I’m never one for leaving reviews

I’m never one for leaving reviews, but this service genuinely deserves the 5* review I’m giving it. I completed the probate application with my Mum shortly after my Dad’s passing. My Mum had been quoted thousands of £s to do this on her behalf, which I felt was unreasonable. After a quick Google I found this website and suggested it to my Mum. She was sceptical at first so I offered to help, and having completed the intuitive online process with her, she quickly told me she could have done it herself! It’s not a nice thing to deal with, particularly at such a difficult time, but I couldn’t recommend this highly enough. It genuinely works and we have just received our letters of administration.

Joe Wilkinson
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I’ve used the online tool on two…

I’ve used the online tool on two occasions now and personally I believe its the best around. The system is both easy to use and very intuitive and the aftersales is second to none. Well done and congratulations for bring this tool to the masses.

Paul Doherty
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This is the answer to your probate woes

Having used a well known company previously to carry out a probate application and being very dissatisfied as it took 12 months (this was not a complex case) I was determined to apply myself this time around. However the government online system is not very user friendly and I found myself rethinking my approach. You can do probate were the perfect middle ground. The cost was considerably less and the availability of experts to consult with throughout the process was very reassuring. Before you go straight to a solicitor or an independent probate firm take a look at we can do probate. The biggest difference is that you are in control of the time frame . I will use them again if the event ever arises.

Customer colin
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Excellent programme

Excellent programme, very easy to use. Probate granted in 6 weeks with no problems. Highly recommend and would use again. Saved a FORTUNE on solicitors.

Keith
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What can I say.

What can I say. Site was self explanatory and easy to use. Fortunately I had all the necessary documentation which gave me a smooth ride through the forms. Probably saved us £10k of solicitors fees. I had one query about one of the sections so raised that and somebody called me within 30mins and everything was explained simply. If you are dealing with a simple estate, as was mine (just one property and Bank Accounts) it’s a fantastic option to use. Highly recommended. Grant

Grant Champion
Trustpilot five star rating
How to do Probate the easy way

My experience of using the YouCanDoProbate programme has been good and certainly it is a well put together one. Firstly it specified the information which would be required by the Probate Office so that I could save time when using the programme. It then went on with what is basically a copy of the Government sheets so that the information could be added. Adding the information required was not as easy as it would seem.This was not a fault of the programme, but rather the way the person who had designed the sheets for the Government had expressed their requirements. On several occasions I was a bit stuck and and sent a message to YCDP requesting assistance. I found that they could not have been more helpful and I would like to thank both Adam and Tom for their assistance. They both answered my queries and made it clear that they would spent as much time as was necessary in doing so, very much a PLUS point in this day and age where many companies cannot get away fast enough. They would contact me either by phone or email, whichever I preferred. Another thing that I particularly liked was that the programme would not allow me to tick the box as finished in error, until each section it was complete. By doing so it meant that the Probate office should not have to return it as incomplete. The current programme is designed to cater for a maximum nett figure of £325,000 before Inheritance tax is payable. There are circumstances where there is only one son or daughter who will inherit and the Government will allow up to a nett figure of £500,000 before Inheritance Tax is due, and I was informed that they are working on an amendment to the programme to allow for this. I can fully recommend this programme which is considerably cheaper than putting it in the hands of a Probate Specialist.

Brian Pullin
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An Absolute Must

After revisiting the IHT400 form several times and googling some of the terms used, stumbled upon You can do Probate. I was a little sceptical about signing up as it was£499 versus a minimum of £2k for a solicitor. The site breaks everything down into manageable sections. provides plain English guidance and videos to help you complete the form. it turns out I did not have to use the IHT400 as I had an excepted estate. once everything is completed, click print form, signed and sent off. I had probate granted after 7 working days and the certificate after 9. I cannot recommend the service enough

Steve Cooper
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The dedication and professionalism of…

The dedication and professionalism of Tom and the team was TRULY outstanding. If I as a 70 something and barely computer literate can do it with their help, then anyone can. Outstanding, brilliant service and amazing value.

Trevor
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Excellent service

Clear, easy to follow information and instructions on the website; helpful, knowledgeable and friendly staff who were quick to respond to all of my queries either on the phone or by email; really speeded up and simplified the process of applying for probate.

Suzie W
Trustpilot five star rating
Helpful staff and good online service

It was really useful to start the forms and go back to them over a period of days without having to start again. Once completed and printed off, we sent off and our Grant of Probate was received 4 weeks later. I had to contact staff at the Help Centre on a couple of occasions and they were more than helpful. Definitely would recommend using this service if the application is not complicated.

Customer - Bristol
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My mother died in March this year and I…

My mother died in March this year and I now have an IHT421 AND Probate. Very happy with the process and occasional need to call for guidance. Callbacks were always prompt and informed. The idea of having a named case worker is as particularly helpful.

Mike B
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© YouCanDoProbate • YouCanDoProbate is a trading name of Kabing Ltd.
YouCanDoProbate is an online platform providing legal forms and information. YouCanDoProbate is not a law firm and is not regulated by the Solicitors Regulation Authority (SRA). Our online probate and inheritance tax service is an online platform providing probate and inheritance tax forms and information to allow you to complete inheritance tax returns and apply for probate yourself. Our telephone, email and livechat support provides guidance only, we do not provide bespoke advice, including estate planning or tax advice and it is not a substitute for a lawyer’s advice about complex estate planning or tax issues.
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