IHTM10267 | Compensation payments: ex gratia compensation payments made by the Criminal Injuries Compensation Authority
From HM Revenue & Customs · Inheritance Tax Manual
Any payments made by the Criminal Injuries Compensation Authority to the spouse or civil partner (IHTM11032) and dependants of a deceased victim of a crime of violence are not included in the deceased’s estate. No payment is made under this scheme for the benefit of a deceased’s estate.