IHT Spouse Exemption Brief
Inheritance tax between spouses — the unlimited spousal exemption, the transferable nil-rate band, and the residence nil-rate band on the second death.
What this guide covers
Inheritance tax between spouses — the unlimited spousal exemption, the transferable nil-rate band, and the residence nil-rate band on the second death.
The full document is available as a PDF at no cost — no account, no payment.
All content is specific to England and Wales law and government processes, verified for 2026.
This is guidance, not legal, financial or medical advice. Figures may change — verify current rates at gov.uk.
Published by Standard Index Group as part of the free institutional library — the same source that powers the Valoren record system.
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