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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Armed forces on active service: extension to the Police Service of Northern Ireland

Extra Statutory Concession F5 extended the exemption for death of armed forces on active service to the estate of a member of the Police Service of Northern Ireland (or the previous police authority, the Royal Ulster Constabulary) who died from injuries caused in Northern Ireland by terrorist activity.

This concession is withdrawn with effect from 6 April 2015 and is replaced by the exemptions available for emergency responders (IHTM11291) or constables whose death arises from being targeted as a result of their job (IHTM11311).