IHTM10281 - Windrush Compensation Scheme

The Windrush Compensation Scheme compensates individuals who have suffered losses in connection with being unable to demonstrate their lawful status in the United Kingdom. ‘Losses’ can be things like not being able to work, find a place to live or get health treatment. They can also include immigration action, like deterntion or removal from the UK. The scheme It was launched by the Home Office on 3 April 2019.

Relief from IHT will be available where a payment made under the Windrush Compensation Scheme has at any time been received by a person who made a claim under the scheme or to the personal representatives of a person who made a claim. The relief applies in relation to deaths occurring on or after 3 April 2019. Relief is not available for payments made under or in connection with the Windrush Compensation Scheme after the death of the primary recipient to anyone other than the recipient’s personal representative.

The relief is calculated in the same way as for payments made under compensation schemes for wrongs suffered during World War II and the instructions at IHTM04423 should be followed.