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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Death of armed forces or emergency service personnel: summary

There are three exemptions from Inheritance Tax that apply to the armed forces and civilians subject to service discipline and to emergency service personnel. The legislation is found in

  • IHTA84/S153A for emergency service personnel (IHTM11291),
  • IHTA84/S154 for armed forces and civilians subject to service discipline (IHTM11301), and
  • IHTA84/S155A for constables and service personnel targeted as a result of their jobs (IHTM11311).

The effect of the exemptions (IHTM11282) is the same in all three cases and applies to all qualifying persons who die on or after 19 March 2014.  Before that date, a more limited exemption applied only to armed forces personnel and civilians subject to service discipline.

Any case where one of the exemptions above claimed should be referred to Technical for record purposes, as should an enquiry about the operation of any of the exemptions.