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HMRC internal manual

Inheritance Tax Manual

Legal rights (Scotland): interest on legal rights

The rate of interest payable on legal rights (IHTM12221) has been a matter of uncertainty in the past and can still cause problems. There is no fixed rate, although the Scottish Law Commission have recommended that the rate of interest payable on legal rights should be fixed, in line with the arrangements in place regarding the prior rights financial provision which does carry a fixed rate of interest. It is accepted that the rate of interest payable is somewhat below commercial rates.

Payment of the same rate appropriate the prior rights cash provisions is considered to be acceptable which is 7% or something close to that. If a significantly higher figure is suggested as being appropriate, and the matter is material, you should refer the case to Technical.