When a single person dies, the most they can leave someone without paying inheritance tax is determined by inheritance tax thresholds set by the government.
However, if you’re married or in a civil partnership, usually all of your assets can be passed to your partner with no Inheritance Tax to pay.
If you have other beneficiaries to consider, you can find out more about the thresholds and taxes that apply at: GOV.UK Inheritance Tax.
Other tax advantages
You'll also have some tax advantages when it comes to interest on savings, and capital gains on assets and investments. Within a marriage or civil partnership, interest-earning assets can be transferred from the higher-earning partner to the lower-earning partner. This means if one of you pays tax at a lower rate or has some tax-free allowance available, as a pair you can make overall savings. There’s also no capital gains tax to pay when transferring assets between you, and you can combine your capital gains tax allowance so you can earn more before having to pay tax.
Your marriage or civil partnership is a good time to make or review your will. See our guide to estate planning.