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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Successions: Application with the transitional provisions (working farmer relief)

The provisions of IHTA84/S120 (2) apply the principles of the deceased or transferor succeeding to the property on the death on or after 10 March 1981 of their spouse or civil partner (IHTM11032) to transitional relief (IHTM24145) available in establishing the rate of relief for let land. Where the deceased/transferor meets this condition they shall be treated as being beneficially entitled to the property for any period to which the spouse or civil partner was entitled to the property and the transitional relief will only be available where

  • the spouse or civil partner would have been entitled to agricultural relief under FA75/SCH8 if they had made a transfer immediately before 10 March 1981, and
  • neither the deceased/transferor or the spouse or civil partner had, or could have had vacant possession between 10 March 1981 and the date of the death/transfer.