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FAQs & Advice - Inheritance Act Claims

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What are the rules for married couples and civil partners?

For married couples and civil partners, they can pass on their estate to their spouse without having to pay the tax. In the event that the tax-free allowance is underused, it can be added to existing estates. For example, if a husband dies and his estate is worth less than £325,000 and he passes it on to his wife, she can combine it with her allowance, which takes the tax-free threshold up to £650,000.