One of the most common issues we encounter in Inheritance Tax (IHT) and estate administration is the loss of key records, especially around the death of the first spouse or civil partner.

It’s not unusual for clients, often children or close relatives of the deceased, to be unsure of when or where their loved ones got married, or even whether they were divorced. Many assume that the first to die simply “left everything” to the survivor. But this isn’t always the case and when it isn’t, the consequences can be significant.

For example, if the first spouse to die made gifts to children or other beneficiaries ( either on death or in the preceeding 7 years), this could reduce the amount of their nil rate band that can be transferred to the surviving spouse’s estate. If these gifts aren’t accounted for, the IHT Office may delay processing while the facts are clarified – sometimes months later. Memories fade and paperwork can become hard to find.

We’ve seen cases where a lack of documentation around marriage dates, divorce settlements, or lifetime gifts has led to unnecessary tax bills and long delays in estate administration. These aren’t rare exceptions, they’re surprisingly common.

That’s why keeping accurate records is so important. Knowing the date of marriage, the details of any gifts made and the terms of the first person’s will can make all the difference when it comes to claiming reliefs like the transferable nil rate band.

If you’re helping to manage a loved one’s estate—or planning your own—make sure the information is clear, complete and accessible. And if you’re unsure, come and see us. We’ll help you make sense of the rules, gather what’s needed, and ensure your planning is as efficient and stress-free as possible.