This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Orders under the Inheritance (Provision for Family and Dependants Act) 1975: introduction

The Inheritance (Provision for Family and Dependants) Act 1975 contains

  • provisions enabling the courts to order financial provision out of the estate of a deceased person for his or her family and dependants, and
  • one section, s.19(1), on the relationship between the Act and IHT.  The effect of s.19(1) on that relationship is duplicated and extended by IHTA84/S146.

How the I(PFD)A 1975 works is explained further at IHTM35231.  The IHT consequences of an order under the Act will depend on the nature and extent of the order.