IHTM11281 - Killed in war exemption: summary

The IHTA 84 contains one killed in war (KIW) exemption. The exempting provisions are in IHTA84/S154.

Under IHTA84/S154 if the required conditions are satisfied

• there is a complete exemption from Inheritance Tax on the death estate
• of a member of the armed forces or certain associated services
• whose death was caused by injury or disease received or aggravated while he or she was on active service

The exemption applies only when the office receives a valid certificate. There are two forms of certificate, which are

• for deaths of currently serving people (IHTM11301), or
• for other deaths (IHTM11302)

Exemption must be given by the office on receipt of a valid certificate and cannot be given without it.