Answers · UK 2025/26
Do I pay Inheritance Tax on assets inherited from my spouse?
No. The UK spouse/civil partner exemption means any value passed to your surviving spouse is 100% IHT-free. The deceased's unused Nil-Rate Band (£325k) and RNRB (£175k) also transfer to the survivor — so couples can pass on up to £1m IHT-free with proper planning.
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UK Spouse/Civil Partner IHT exemption 2025/26. Spouse exemption: anything left to your surviving spouse or civil partner (UK-domiciled) is 100% IHT-free, regardless of amount. Domicile note: if the surviving spouse is not UK-domiciled, the exemption is limited to £325,000 — but the survivor can elect to be UK-domiciled for IHT purposes (sensible only if the estate exceeds this). Transferable NRB: if the first spouse used 0% of their £325,000 Nil-Rate Band (because everything went to the survivor), 100% transfers to the second death — giving the survivor £650,000 NRB. Transferable Residence NRB: same principle for the £175,000 RNRB, transferring to give up to £350,000. Combined: a surviving spouse can have up to £1,000,000 IHT-free if a main home passes to direct descendants. Planning: the will must be drafted to use both NRBs efficiently — historically with discretionary trusts (less common post-2007 transferable NRB), now usually a simple "everything to spouse, then to children". Multiple marriages: can claim transferable NRB from up to TWO predeceased spouses, capped at 100% total. Common-law partners NOT eligible — only legal marriage or civil partnership.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.