Inheritance Tax Act 1984 section 155A

Death of constables and service personnel targeted because of their status

Section 155A provides inheritance tax relief where a police constable or service person dies as a result of being deliberately targeted because of their status as a constable or service person.

• Where a constable or service person dies from an injury or disease resulting from a deliberate attack linked to their status, their estate is exempt from inheritance tax on death, potentially exempt transfers do not become chargeable, and no additional tax arises on lifetime transfers made within seven years of death.
• For service personnel, the death must be certified by the Defence Council or the Secretary of State as having resulted from being deliberately targeted by reason of their status.
• It does not matter whether the person was on duty at the time the injury was sustained or the disease was contracted — the relief applies regardless.
• This relief does not apply if the death is already covered by section 153A (death of emergency service personnel) or section 154 (death on active service).