IHTM04345 - Estate Duty surviving spouse exemption: procedures where relief is due

If an interest in settled property (IHTM16000) is included on Schedule IHT418 or form IHT100 and

• the interest arose under the Will or intestacy of the deceased’s spouse,
• the spouse died before 13 November 1974, and
• the taxpayer has deducted relief in full under IHTA84/SCH6/PARA2

you can accept that the property may be left out of account without further investigation.