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Contents

Official guidance
Inheritance Tax Manual

IHTM11000 · Exemptions

  • IHTM11001 · Introduction
  • IHTM11011 · Groups of exempt transfers: introduction
  • IHTM11012 · Groups of exempt transfers: lifetime and death transfers
  • IHTM11013 · Groups of exempt transfers: quantifying the exemption
  • IHTM11014 · Groups of exempt transfers: transfers of Heritage property
  • IHTM11015 · Groups of exempt transfers: transfers on death only
  • IHTM11021 · General procedure: handling a deduction for exemption
  • IHTM11022 · General procedure: basic requirements for exemption
  • IHTM11023 · General procedure: situations where the exemption can be accepted without investigation
  • IHTM11024 · General procedure: calculations
  • IHTM11025 · General procedure: claims against the deceased’s estate (England and Wales)
  • IHTM11026 · General procedure: restriction of exemption where the beneficiary settles a claim against the deceased’s estate from their own resources (England and Wales)
  • IHTM11031 · Spouse or civil partner exemption: introduction
  • IHTM11032 · Spouse or civil partner exemption: definition of spouse and civil partner
  • IHTM11033 · Spouse or civil partner exemption: spouse or civil partner domiciled outside UK
  • IHTM11041 · General procedure for death transfers: initial steps
  • IHTM11042 · General procedure for death transfers: special points to look out for
  • IHTM11049 · General procedure for death transfers: changes to the devolution of property after the death
  • IHTM11061 · Settled property: exemption where the transferor creates an interest in possession for their spouse or civil partner
  • IHTM11062 · Settled property: what happens when an interest in possession devolves to the spouse or civil partner
  • IHTM11063 · Settled property: exclusion from exemption in connection with a reversionary interest
  • IHTM11064 · Settled property: What to do where the surviving spouse or civil partner opts for a capital sum instead of a life interest under the intestacy rules
  • IHTM11071 · Annuity to spouse or civil partner: introduction
  • IHTM11072 · Annuity to spouse or civil partner: annuity payable out of the income of the estate
  • IHTM11073 · Annuity to spouse or civil partner: property charged with or appropriated for payment
  • IHTM11074 · Annuity to spouse or civil partner: annuity to be purchased
  • IHTM11075 · Annuity to spouse or civil partner: annuity secured by personal covenant
  • IHTM11076 · Annuity to spouse or civil partner: annuity payable by the surviving partners of a business
  • IHTM11077 · Annuity to spouse or civil partner: annuities of variable amounts
  • IHTM11091 · Exceptions where the exemption does not apply: introduction
  • IHTM11092 · Exceptions where the exemption does not apply: postponed gifts
  • IHTM11093 · Exceptions where the exemption does not apply: conditional gifts
  • IHTM11094 · Exceptions where the exemption does not apply: payments under I(PFD)A Orders
  • IHTM11095 · Exceptions where the exemption does not apply: acquisition of a reversion
  • IHTM11101 · Gifts to charities or registered clubs: introduction
  • IHTM11111 · General outline: requirements for exemption
  • IHTM11112 · General outline: meaning of ‘charity’ and ‘charitable’
  • IHTM11113 · General outline: ‘charitable status’ and date for determining status
  • IHTM11114 · General outline: quantifying the exemption
  • IHTM11115 · General outline: established for charitable purposes
  • IHTM11116 · General outline: the jurisdiction condition
  • IHTM11117 · General outline: the registration condition
  • IHTM11118 · General outline: the management condition
  • IHTM11124 · Procedure: straightforward gifts and acceptable bequests
  • IHTM11125 · Procedure: referrals to Technical
  • IHTM11126 · Procedure: identifying the beneficiary
  • IHTM11127 · Procedure: examples of gifts where the beneficiary is not a charity
  • IHTM11128 · Procedure: beneficiaries outside the UK
  • IHTM11129 · Procedure: selection trusts
  • IHTM11130 · Procedure: newly created charities
  • IHTM11132 · Procedure: the Charities Aid Foundation
  • IHTM11133 · Procedure: special situations
  • IHTM11134 · Procedure: types of gift where it is doubtful exemption will apply
  • IHTM11135 · Procedure: categories of gift accepted as exempt in limited circumstances
  • IHTM11139 · Procedure: household and personal goods donated to charity (Form IHT408)
  • IHTM11140 · Community Amateur Sports Clubs: Meaning of Community Amateur Sports Club (CASC) and 'registered club'
  • IHTM11141 · Community Amateur Sports Clubs: the location condition
  • IHTM11142 · Community Amateur Sports Clubs: the management condition
  • IHTM11161 · Settled property: background
  • IHTM11162 · Settled property: acquisition of a reversionary interest from a charity (anti-avoidance)
  • IHTM11163 · Settled property: purchase of a reversionary interest by a charity between April 1976 and April 1978 (anti-avoidance)
  • IHTM11164 · Settled property: purchase of a reversionary interest by a charity after 12 April 1978 (anti-avoidance)
  • IHTM11171 · Exclusions from exemption: introduction
  • IHTM11172 · Exclusions from exemption: gifts not limited to charitable and other exempt purposes
  • IHTM11173 · Exclusions from exemption: defeasible gifts
  • IHTM11174 · Exclusions from exemption: postponed gifts
  • IHTM11175 · Exclusions from exemption: conditional gifts
  • IHTM11176 · Exclusions from exemption: gift less than donor’s whole interest or for a limited period
  • IHTM11177 · Exclusions from exemption: interest reserved or created - land or buildings
  • IHTM11178 · Exclusions from exemption: interest reserved or created - property other than land
  • IHTM11191 · Gifts to political parties: introduction
  • IHTM11192 · Gifts to political parties: quantifying the exemption
  • IHTM11193 · Gifts to political parties: requirements for exemption
  • IHTM11194 · Gifts to political parties: gifts to the Conservative party
  • IHTM11195 · Gifts to political parties: gifts to the Liberal Democrats
  • IHTM11196 · Gifts to political parties: requirements for a qualifying political party
  • IHTM11197 · Gifts to political parties: qualifying political parties
  • IHTM11211 · Gifts to registered housing associations: summary
  • IHTM11212 · Gifts to registered housing associations: registered social landlords (RSLs)
  • IHTM11221 · Gifts for National Purposes: introduction
  • IHTM11222 · Gifts for National Purposes: procedure
  • IHTM11223 · Gifts for National Purposes: qualifications specific to the exemption
  • IHTM11224 · Gifts for National Purposes: qualifying Bodies
  • IHTM11225 · Gifts for National Purposes: local authority
  • IHTM11226 · Gifts for National Purposes: government department
  • IHTM11227 · Gifts for National Purposes: a health service body
  • IHTM11240 · Gifts for public benefit
  • IHTM11250 · Maintenance funds
  • IHTM11260 · Conditional exemption
  • IHTM11270 · Diplomatic and consular immunity
  • IHTM11281 · Death of armed forces or emergency service personnel: summary
  • IHTM11282 · Death of armed forces or emergency service personnel: effect of the exemptions
  • IHTM11291 · Emergency service personnel responding to emergency circumstances: introduction
  • IHTM11292 · Emergency service personnel responding to emergency circumstances: meaning of emergency responder
  • IHTM11293 · Emergency service personnel responding to emergency circumstances: meaning of emergency circumstances
  • IHTM11294 · Emergency service personnel responding to emergency circumstances: meaning of responding to emergency circumstances
  • IHTM11295 · Emergency service personnel responding to emergency circumstances: evidence to show exemption is due
  • IHTM11301 · Armed forces on active service: introduction
  • IHTM11302 · Armed forces on active service: meaning of armed forces
  • IHTM11303 · Armed forces on active service: meaning of active service
  • IHTM11304 · Armed forces on active service: evidence to show exemption is due
  • IHTM11305 · Armed forces on active service: extension to the Police Service of Northern Ireland
  • IHTM11306 · Armed forces on active service: Estate Duty exemption and transferrable nil-rate band
  • IHTM11307 · Armed forces on active service: Estate Duty exemption and settled property
  • IHTM11311 · Constables and service personnel targeted because of their job: summary
  • IHTM11312 · Constables and service personnel targeted because of their job: meaning of constables and service personnel
  • IHTM11313 · Constables and service personnel targeted because of their job: evidence to show exemption is due
  • IHTM11314 · Categories of service entitled to exemption: civilian deaths
  • IHTM11321 · Estate Duty KIW exemptions for settled property: surviving spouse exemption
  • IHTM11322 · Estate Duty KIW exemptions for settled property: extra statutory concession F13
  1. Exemptions: contents
  2. Emergency service personnel responding to emergency circumstances: meaning of emergency responder

IHTM11292 | Emergency service personnel responding to emergency circumstances: meaning of emergency responder

From HM Revenue & Customs · Inheritance Tax Manual

IHTA84/S153A(6) sets out the services a person needs to be engaged in before they can qualify for exemption. They are

  1. a person employed, or engaged, in providing fire services or fire and rescue services,

  2. a person employed, or engaged, in search or rescue services (or both),

  3. a person employed, or engaged, in providing medical, ambulance or paramedic services,

  4. a constable or person employed for police purposes or engaged to provide services for police purposes,

  5. a person employed, or engaged, in providing services for the transportation of organs, blood, medical equipment or medical personnel, or

  6. a person employed, or engaged, by a government, international organisation or charity in connection with the provision of humanitarian assistance.

The employment or engagement does not have to be paid, IHTA84/S153A(7)(a) so the exemption applies to both employees and volunteers. An international organisation is defined by IHTA84/S153A(7)(b) as one of which two or more sovereign powers, or their governments, are members. Charity is an organisation that meets the definition of charity for IHT purposes (IHTM11112).

The range of emergency services covered by the provisions is wide and will include not only the traditional emergency services – police, fire and ambulance – but also, for example, RNLI, HM Coastguard, Mountain Rescue, Cave Rescue, Air Ambulance, Community First Responders and lifeguards (both at a swimming pool and at the beach). It will include equivalent in-house services provided by other organisations, such as fire services at airports, oil rigs and refineries.

The reference to the term ‘constable’ does not limit the exemption to police personnel holding that rank, but applies to anyone executing the office of constable and will therefore cover police personnel of all ranks as well as British Transport Police, Civil Nuclear Constabulary, Royal Parks Constabulary etc.

The reference to humanitarian assistance will include those engaged in providing food distribution, shelter, medical care, transport services, administrative roles, telecommunication services, civil engineering services etc in an area affected by a natural disaster, such as the 2004 tsunami, the 2014 Ebola outbreak in Africa, or conflict such as the Syrian Civil War that started in 2011.

It is important to note that a person must be responding to emergency circumstances (IHTM11294) in their capacity as a person ‘employed or engaged’ in connection with providing appropriate services – in other words when, as an employee, they are on duty; or in the case of a volunteer, when they have been called out to assist in dealing with emergency circumstances.

A person will not be responding in that capacity if they are killed or injured whilst offering assistance at an incident whilst off duty, for example a doctor travelling at the weekend who attends a road traffic accident. Equally, a member of the public who happens to be a qualified First Aider and dies administering First Aid will not qualify as an emergency responder as they are not ‘employed or engaged’ to provide those services within the meaning of IHTA84/S153A(6)(c).

In the case of the police however, police officers are required, by virtue of Police Act 1996/S29 to exercise the office of constable at all times, whether on or off duty. A police officer who attends an emergency will always be responding in their capacity as a constable and therefore within the meaning of IHTA84/S153A/(6)(d).

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