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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Constables and service personnel targeted because of their job: evidence to show exemption is due

Evidence to show that a person qualifies for this exemption will, in the case of service personnel or civilians subject to service discipline, take the form of a certificate or other letter issued by DBS (JCCC) as outlined at IHTM11304. In view of the opening words of IHTA84/S155(2), exactly the same procedure applies.

In the case of a constable, the position outlined at IHTM11295 will apply.

In the case of both service personnel and constables, a current death is very likely to be covered in the press, so there should be little difficulty in establishing that the exemption is due. Entitlement to the exemption may require more substantial evidence where the death occurs sometime after the event.