Inheritance tax in Divorce/Separation

Whilst divorcing are we married for inheritance tax purposes until date of Final Order or do rules similar to Capital Gains Tax around permanent separation apply? Furthermore I have read that transfers made after Final Order due to court approved Consent/Financial order are exempt from inheritance tax but I could not find the relevant HMRC guidance. Please could you point me to the relevant guidance.

Hi,

For advice on this matter, you will need to contact the Inheritance Tax team:

Inheritance Tax: general enquiries

Thank you.