Written Question·Treasury·UIN 50982
Inheritance Tax: Divorced People
Tabled: 8 May 2025
Answered: 16 May 2025
Question
Tom Morrison
Liberal Democrat — Cheadle
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of introducing an additional allowance for divorced persons before inheritance tax is payable by their next of kin.
Answer
James MurrayThe estates of all individuals benefit from a £325,000 nil-rate band for inheritance tax. The residence nil-rate band is a further £175,000 and it is available to those passing on a qualifying residence on death to their direct descendants, such as childr...
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