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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Emergency service personnel responding to emergency circumstances: introduction

IHTA84/S153A provides an exemption from Inheritance Tax (as set out in IHTM11282) for an emergency responder (IHTM11292) whose death occurs as a result of responding to emergency circumstances (IHTM11293). The exemption applies where the death results from

  • an injury sustained, accident occurring or disease contracted when that person was responding to emergency circumstances, IHTA84/S153A(1)(a), or
  • a disease contracted at some previous time, the death being due to, or hastened by, the aggravation of that disease when the person was responding to emergency circumstances, IHTA84/S153A(1)(b).

There is no time limit on when the injury, accident or disease was incurred.

It is important to note that for the exemption to apply, the person must qualify as an emergency responder and they must have been responding (IHTM11294) to emergency circumstances.