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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 responding to emergency circumstances

IHTM11294 | Emergency service personnel responding to emergency circumstances: meaning of responding to emergency circumstances

From HM Revenue & Customs · Inheritance Tax Manual

IHTA84/153A(4)(b) sets out that an person is responding to emergency circumstances if they are

  • dealing with emergency circumstances,

  • preparing to do so imminently, or

  • dealing with the immediate aftermath of the situation.

Travelling to the emergency circumstances is specifically included by virtue of IHTA84/S153A(4)(a).

It is important to have regard to the nature of travel at different points in the working day of emergency service personnel. For example,

  • a police officer driving to and from home to their normal place of work would not normally be responding to emergency circumstances, whereas a retained fireman or RNLI crew leaving home/work to attend a callout would be,

  • ‘dealing with emergency circumstances’ would include travel connected with the emergency circumstances such as a police officer who may not have attended the scene of an armed robbery, but who is travelling elsewhere to place roadblocks,

  • the ‘immediate aftermath’ of emergency circumstances includes a lifeboat or fire engine returning to its station or air ambulance returning to base, but will not extend to personnel driving home from the station or base afterwards.

Establishing the period of time during which an incident might be regarded as emergency circumstances will vary depending on the nature of the event. Travelling to a motorway traffic accident and dealing with the incident to the point of the motorway being open again for normal traffic flow would all be part of responding to emergency circumstances. But a police officer who, sometime afterwards, dies whilst assisting in the removal of vehicles that had been moved to the hard shoulder would not be responding to emergency circumstances.

On the other hand, the period of time during which a person could be said to be responding to emergency circumstances where there had been an earthquake abroad is likely to run to a number of days or weeks. The definition of emergency circumstances (IHTM11293) is in the present tense ‘circumstances which are present or imminent and are causing, or are likely to cause….’. So in the case of an earthquake, aftershocks will continue to pose a risk to people, animals and buildings, as will the rescue efforts. There will be a need for humanitarian aid for some time after the event, but once the ‘emergency’ is over – perhaps once there is little chance of finding survivors alive and suitable food and shelter aid has reached those who did survive – the situation would no longer qualify as emergency circumstances.

A person is to be treated as responding to emergency circumstances if they believe and have reasonable grounds for believing that they are responding to emergency circumstances, IHTA84/S153A(5). This provision ensures that a death which arose from responding to a hoax call is covered by the exemption.

In the case of armed conflict, emergency circumstances will exist from the start of the conflict until the conflict is recognised officially as having ended through a surrender or a lasting ceasefire is in effect.

Any case where the point at which emergency circumstances came to an end is relevant should be referred to Technical.

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