188ÌåÓý

If the claimÌýthat the deceased was not a long-term UK resident has been accepted by Risk,Ìýyou can accept thisÌýas claimed.Ìý

Remember that spouse or civil partner exemption is restricted if, at the date of transfer, the transferor was a long-termÌýUK resident, but their spouse or civil partner was not (IHTM47030). If spouse or civil partner exemption is restricted, Risk will note this on the COMPASS record.Ìý

If there is any reason to believe that a surviving spouse or civil partner was not a long-term UK resident at the date of death and this has not been identifiedÌýby Risk, refer the papers to the Service Technical Support.Ìý

If the exemptions and relief box on the IHT400 indicatesÌýthat a double taxation convention applies, refer the case to Technical.Ìý