IHTM12195 - Simultaneous deaths (commorientes): IHT position

IHTA84/S4 (2) applies for the purpose of charging IHT where

• two or more persons die in circumstances in which the order of their deaths is uncertain, and
• under S.184 Law & Property Act or S31(1)(b) Succession Act 1964, for the purposes of devolution the younger is presumed to have survived the elder.

In this situation and for the sole purpose of applying IHTA84/S4 (1), S4 (2) overrides the presumption by providing that the deaths are to be treated as simultaneous.

You should note that

• S4 (2) does not affect the devolution of the estates
• there is a similar provision to S4 (2) in IHTA84/S54 (4) which applies only for the purposes of settled property reverter to settlor relief ( IHTM16121)
• neither S 4 (2) nor S54 (4) apply to deaths where there is evidence of who died first even if only a very short interval existed between the deaths, and
• the effect of S4 (2) is considered separately in relation to the deaths of each of the younger and the elder.