The deceased's spouse or civil partner

Details will be required of a surviving spouse or civil partner, for example because:

1. He or she may have been appointed sole executor in the deceased’s will (it is common for this to be the case);
2. If there is no will, he or she is the first person entitled to administer the estate under the rules of intestacy;
3. He or she is almost certainly a beneficiary of the estate, perhaps even the sole beneficiary. In this case, the spouse or civil partner inheritance tax exemption will apply.

Transferable nil-rate band

If the deceased survived a spouse or civil partner (in other words, the deceased was the second to die), the transferable nil-rate band may be applicable. See our guide “What is the transferable nil-rate band?”.