IHTM05202 | Compensation schemes: The Infected Blood Compensation and Infected Blood Estates Interim Payment Scheme Declaration for deaths before 31 December 1981

The Infected Blood Compensation Scheme (IBCS) has been set up to pay compensation to victims of infected blood in the UK.

The UK Government’s Infected Blood Estates Interim Payment Scheme provides interim payments of £100,000 to eligible estates of deceased infected beneficiaries of the Infected Blood Support Schemes (UK IBSS).

There is a simplified procedure for Personal Representatives (PRs) that are applying for a grant of probate or letters of administration to pursue a claim for these compensation payments.

The Inheritance Tax Excepted Estates regulations may not apply as many of the claims relate to deaths that occurred before 1981.

It has been agreed with the Court Service that a form IHT400 Inheritance Tax account and form IHT421, or form IHT205, are not required for these cases. Instead, the PRs only need to complete and sign a declaration and send the declaration, together with the Grant application, direct to HMCTS.

The wording of the declaration is:

The INFECTED BLOOD COMPENSATION SCHEME or INFECTED BLOOD ESTATES INTERIM PAYMENT SCHEME (cross out as appropriate)

The Declaration

Name of deceased.............................................................................................

Date of death…………………………………………………………………………………………………………………..

I confirm that I require the Grant of Probate or Letters of Administration as the Personal Representative of a deceased infected beneficiary. To the best of my knowledge, information and belief, the value of the assets in the estate at the date of death did not exceed the nil rate band or tax thresholds for Estate Duty, Capital Transfer Tax or Inheritance Tax (as appropriate).

Signature…………………………………………………………………… Date…………………………………………..