Marital or civil partnership status of the deceased

Not only is this information necessary for the Return of estate information (IHT205) and Probate application (PA1) forms, but also it affects the applicability of inheritance tax reliefs, namely the spouse or civil partnership exemption and the transfer of a nil-rate band.

I sometimes have to think twice about these options, which can be confusingly-worded. Here are brief explanations, with mentions of any relevant inheritance tax reliefs.

Note: spouses and civil partners have equal rights under British law.

Married or in a civil partnership

At the date of death, was the deceased married or in a civil partnership? If so, they have been survived by a spouse or civil partner, and gifts to this spouse or civil partner, whether in a will or by intestacy, will be exempt from inheritance tax.

Widow/widower/surviving civil partner

Was the deceased married or in a civil partnership at an earlier date, and did the spouse or civil partner die first? If so, the deceased was the second to die, and the transfer of the former spouse or civil partner’s nil-rate band may be possible.

Bachelor/spinster/single

Did the deceased never marry or enter into a civil partnership? If so, no inheritance tax exemptions relating to spouses or civil partners will apply.

Divorced/civil partnership dissolved/former civil partner

Was the deceased married or in a civil partnership at an earlier date, but was divorced or had dissolved the civil partnership as at the date of death? If so, no inheritance tax exemptions relating to spouses or civil partners will apply. Neither gifts in the deceased’s will to the former spouse or civil partner, nor the appointment of that person as an executor, will apply.

Judicially separated

Was the deceased married or in a civil partnership at an earlier date, but was judicially separated as at the date of death? Judicial separation is rare; it is sought - for example - where there is a religious or moral objection to divorce, or where the marriage or civil partnership is less than a year old (when divorce is not an option). Gifts in a will to a judicially separated spouse or civil partner will still apply, which would not be the case had the couple divorced. By contrast, judicially separated spouses or civil partners are not entitled to anything under intestacy (same as divorce). I hope to be able to cover the effect on inheritance tax reliefs in a future guide. However, with only a few hundred judicial separations a year, I’m not sure it has ever been tested in court.