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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Compensation payments: ex gratia payments for Tort committed by a member of the Armed Forces of the Crown or the United States' Forces

If following negligence by a member of the Armed Forces of the Crown the personal representatives accept an ex-gratia payment to the personal representatives in satisfaction of all claims of the deceased, the payment is not included in the deceased’s estate. In addition, nothing is included in the estate in respect of the deceased’s right of action against the wrongdoer.

The same position arises where, as a result of tort committed in the United Kingdom by a member of the United States Forces whilst on duty, the deceased’s claim for damages is settled after their death by an ex-gratia payment from Her Majesty’s Government.