Knowledge Base Article

IHT Reliefs and Exemptions Claims Guide

Make defensible exemption and relief claims with clear rationale and linked evidence.

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Plain-English rule

Only claim what you can explain and evidence.

  • Exemption usually relates to who receives value.
  • Relief usually relates to the nature or use of the asset.

Claim workflow in Estate Suite

  1. In IHT, add each proposed claim with asset/transfer context.
  2. Record why the condition is met in short plain language.
  3. Upload supporting evidence in Documents before marking claim data complete.
  4. Keep unresolved claims flagged as draft with follow-up tasks.
  5. Recheck totals and route impact after each material claim update.

Typical claims users review

  • spouse or civil partner exemption
  • charity exemption
  • business or agricultural relief where criteria are met

Common mistakes to avoid

  • Claim amount entered without evidence
  • Assuming all business assets qualify automatically
  • Charity entries without enough recipient detail
  • Mixing draft assumptions with final numbers

When to pause and get advice

  • cross-border or domicile complexity
  • large or unusual relief claims
  • uncertainty on who legally qualifies for exemption treatment

FAQ

Should I add every possible claim just in case?

No. Add claims you can support with evidence and a clear rationale.

Can I file without optional claims?

Yes, but missing valid claims can increase tax, so review carefully before final submission.