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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Compensation payments: ex gratia compensation payments made by the Criminal Injuries Compensation Board

Any payments made by the Criminal Injuries Compensation Board to the spouse or civil partner (IHTM11032) and dependants of a deceased victim of a crime of violence are not included in the deceased’s estate. No payment is made under this scheme for the benefit of a deceased’s estate.