Your online documentation is normally great, but the discussion of domicile on page 3 of the 2022 guidance notes for form IHT400 seems inconsistent with the corresponding HMRC internal guidance IHTM06013 and it may cause people to submit IHT400 when they don't need to. I'd suggest the following changes: The first bullet point after "The conditions for these estates are that:" should be removed; then, immediately above the text "Charity Exemption can only be deducted if the gift is an absolute gift to the organisation concerned.", there should be the following new paragraph: "Spouse or Civil Partner Exemption can only be deducted if the deceased and the deceased’s spouse or civil partner have always been domiciled in the UK."