»Ê¹ÚÌåÓýapp

Schedule 15 to the Finance Act 2020 provides for Inheritance Tax (IHT) relief where scheme payments are received and those payments meet the requirements as set out in the Schedule.

»Ê¹ÚÌåÓýapp relief is calculated in the same way as for payments made under compensation schemes for wrongs suffered during World War II and the instructions at IHTM04423 should be followed.

»Ê¹ÚÌåÓýapp current schemes are:

Windrush Compensation Scheme IHTM10281

»Ê¹ÚÌåÓýapp Troubles Permanent Disablement Scheme IHTM10282

Post Office Horizon Compensation Scheme IHTM10283

Infected Blood Interim Compensation Payment Scheme (IBICPS) IHT10284