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Where the joint property passes by Will (IHTM12041) or intestacy (IHTM12101)

• If the joint ownership is created or evidenced by a document the deceased鈥檚 beneficial interest (IHTM15011) will usually be that stated in the document. In England, Wales and Northern Ireland a document is most likely to exist where there is joint ownership of land (IHTM15044). Where there is no document and you need to establish the deceased鈥檚 share, problems can arise (IHTM15040).
• A share of joint property (other than money in a joint account in both Scotland (IHTM15051) and the rest of the UK (IHTM15042)) included as part of the deceased鈥檚 death estate should generally be accepted as offered. But, you may need to investigate if the deceased鈥檚 share of the property shown on the IHT404 is different to the proportion of the purchase price they paid.
• Whether any spouse or civil partner exemption (IHTM11031) (IHTM11032) applies to the deceased鈥檚 interest will be determined by the terms of the deceased鈥檚 Will, or the rules of intestacy.
• The joint interest forms part of the deceased鈥檚 free estate for grossing-up (IHTM26121).