Surviving Spouse or Surviving Civil Partner Relief

This relief applies where:

  • on the date of the gift or inheritance your spouse or civil partner is deceased
  • you receive a gift or inheritance from a disponer who was related to your spouse or civil partner
  • and
  • at the date of death, your spouse or civil partner was of nearer relationship to the disponer than you are.

Where the relief applies, you will be regarded as having the same relationship to the disponer as your spouse or civil partner had.  In effect, you take the place of your deceased spouse or civil partner for CAT purposes. 

Surviving Spouse or Surviving Civil Partner Relief is mandatory. This means that If you have used up your Group A or B threshold, you cannot elect to take the Group C threshold.