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
Frequently asked questions
Is there inheritance tax between spouses?
No. Transfers between spouses or civil partners are exempt from inheritance tax, in life or on death, for UK-domiciled couples. The deceased's unused nil-rate bands also transfer to the survivor.
Do unmarried partners get the spouse exemption?
No. The spouse exemption and the transfer of unused allowances apply only to married couples and civil partners. Unmarried partners can face inheritance tax on what they inherit from each other.
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