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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Liability on death transfers: succession in Scotland

IHTA84/S209 contains supplementary provisions governing liability for tax on certain heritable property in Scotland and where tax is charged under IHTA84/S147 (4) (legitim (IHTM35211)).

Certain heritable propertyUnder IHTA84/S209 (1) personal representatives (

IHTM05012) are not liable under IHTA84/S200 (1)(a) for tax on heritable property in Scotland vested in them as executor under IHTA84/S18 (1) or (2) of the Succession (Scotland) Act 1964, which relates to property subject to an entail or a special destination.

  • the child who claims legitim and
  • any person in whom the property is vested (beneficially or otherwise) at any time after the death, or who at any such time is beneficially entitled to an interest in possession (IHTM16061) in the property.Under IHTA84/S209(3) the personal representatives are not liable for tax charged under IHTA84/S147 (4), and a child’s liability is limited to assets which they have received as legitim or might have so received but for their own neglect or default.