Is there inheritance tax between spouses?
No. Transfers between spouses or civil partners are completely exempt from inheritance tax, whether made in life or on death (where both are UK-domiciled). On top, the deceased's unused nil-rate bands transfer to the survivor, which is why a couple can often pass on up to £1m tax-free to the next generation. The exemption does not apply to unmarried partners.
Detailed explanation
Marriage and civil partnership carry a significant inheritance-tax advantage.
- Unlimited spouse exemption: you can leave your whole estate to your spouse or civil partner with no inheritance tax.
- Transferable allowances: the unused nil-rate band and residence nil-rate band pass to the survivor.
- Not for cohabitants: unmarried partners get no spouse exemption and no transfer of allowances.
Raymond leaves his entire £800,000 estate to his wife — no inheritance tax, thanks to the spouse exemption. His unused allowances transfer to her, so when she later leaves the estate to their children, up to £1m can pass tax-free.
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Sources
- GOV.UK — How Inheritance Tax works: thresholds, rules and allowances
- GOV.UK — Inheritance Tax: residence nil rate band
- HMRC — Inheritance Tax statistics 2024/25
- Reviewed by
- ClearLegacy editorial team
- Last reviewed
- June 2026
- Next review
- December 2026
- Jurisdiction
- England & Wales
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