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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under ss. 8 & 9 I(PFD)A 1975

SS.8 and 9 I(PFD)A 1975 allow the Court to make an order that impinges on property devolving other than under the will or intestacy. (IHTM35234) The value subject to any order is limited to the value net of any IHT borne by the recipient.

Where there is an order affecting such property and the tax borne by the original beneficiary is taken into account for the purposes of the order, the tax payable on the estate may need adjusting. Any consequential repayment of the tax and interest paid

  • is made to the deceased’s personal representatives (IHTM05000) and not to the person who bore it, IHTA84/S146 (4) and
  • is treated as part of the deceased’s ‘net estate’ for the purposes of the I(PFD)A 1975, IHTA84/S146 (5) & (7).


W, the deceased’s widow, makes a claim under the I(PFD)A 1975. The Court orders that, as part of her entitlement, she should receive the deceased’s half share in a freehold property. This interest was valued at £100,000 and tax of £18,500 was attributed to it, and was paid by the deceased’s brother, the original beneficiary.

Under s.8, the brother is ordered to make payment of £81,500 (that is £100,000 less £18,500) to the estate. Because the interest in the freehold property is now spouse or civil partner exempt, (IHTM11031) (IHTM11032) the chargeable estate is reduced as is the IHT liability. The resulting repayment of IHT is made to the personal representatives rather than to the brother and the sum of £18,500 is added to the estate when recalculating the estate for the purposes for the I(PDF)A 1975. This sum is also added back into the deceased’s estate for IHT purposes to the extent that it is not spouse or civil partner exempt.