IHTM10280 | Statutory Compensation Scheme Payments
From HM Revenue & Customs · Inheritance Tax Manual
provides for Inheritance Tax (IHT) relief where scheme payments are received and those payments meet the requirements as set out in the Schedule.
The 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 should be followed.
The current schemes are:
Windrush Compensation Scheme
The Troubles Permanent Disablement Scheme
Post Office Horizon Compensation Scheme
Infected Blood Interim Compensation Payment Scheme (IBICPS)