Who inheritsIHT400 boxes 92 and 93

For example the home or the rest of the estate held in trust for their husband, wife or civil partner for life, a discretionary trust, or a trust for children or grandchildren until they reach a certain age. Answer No if the will leaves everything to people outright.

Fixed sums or named items given before the rest of the estate is shared. Leave out their home: the questions below ask about it.

For example to a husband or wife who died before them, or to a former husband, wife or civil partner. They had no husband, wife or civil partner when they died, so none of it is free of tax as a gift to a spouse (IHTA 1984 s18(1)). After a divorce or dissolution the will is read as if the former spouse had died on that date (Wills Act 1837 s18A).

Enter those gifts and shares under whoever gets them instead. With no one named, a gift of a sum or an item goes with the rest of the estate, and a share of the rest of the estate passes under the intestacy rules, usually to their children.

HMRC needs the spouse's name, National Insurance number, date and country of birth when you claim the spouse exemption.

HMRC needs the full name, the country where it is established and its HMRC charities reference if you have it.

Answer No if the home goes with the rest of the estate. Leave out a joint share that passes automatically to the other owner: we count that from the joint assets answers.

Direct descendants include children, grandchildren, step-children, adopted and foster children and their spouses. Nephews, nieces and siblings do not count.

The rest of the home is treated as going to other people, who pay tax on it.

The home goes with the rest of the estate, so the descendants inherit it in the same share. It can't be more than what is left after the shares for a husband, wife, civil partner or charity. Nephews, nieces and siblings do not count. This unlocks the residence nil rate band.