IHTM11291 - Procedure: application for exemption

We cannot give killed in war exemption without an appropriate certificate (IHTM11281).

If you receive a request for the exemption without a certificate you should tell the applicant that they need a certificate and where to get one from. Applications for certificates by reference to active service or association with the armed forces of the crown should be requested from

You should tell anyone wishing to apply for the exemption that they should send the following to the Ministry of Defence (MOD)

• the service number
• a copy of the death certificate, and
• any supporting medical evidence which seems relevant (such as a post-mortem report)

If it is given, the recommendation for exemption (in the form of the appropriate certificate) will be sent directly to us by the MOD, under the authority of the Treasury.

This instruction applies whether the request for exemption concerns a member of the British Armed Forces or someone in the service of other armed forces, for example, the armed forces of a Commonwealth country. In the latter case, the MOD has to be satisfied that the individual was a member of the armed forces of the Crown, before granting a certificate under section IHTA84/S154 (1).