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HMRC internal manual

Inheritance Tax Manual

Calculating QSR: increase in the deceased's estate

The last figure you need for your quick succession relief (QSR) (IHTM22041) calculation is the amount by which the earlier chargeable transfer (IHTM04027) increased your deceased’s estate. This means the net value after tax of the assets that became the deceased’s as a result of the earlier chargeable transfer.

Where the earlier transfer was on death read the Will carefully to check what your deceased was entitled to. Look out for any codicils or post-death changes in the distribution of the earlier estate, such as an instrument of variation (IHTM35011), that might affect your deceased’s entitlement.

Whether the earlier transfer was lifetime or death, note the burden of the tax (IHTM22071) on the chargeable transfer.

When you have established what the deceased was entitled to, you then have to calculate its value (IHTM22061).