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Quick Succession Relief

Also known as: QSR, Successive Deaths Relief

Definition

Quick Succession Relief is an inheritance tax relief that reduces tax when someone dies within five years of inheriting assets that were already taxed.

This addresses a fundamental fairness issue: without it, the same assets could face inheritance tax multiple times within a few years during successive deaths.


What Does Quick Succession Relief Mean?

Under the Inheritance Tax Act 1984, Section 141, Quick Succession Relief (QSR) reduces inheritance tax when an estate includes assets received within five years under an earlier transfer that was taxed. The relief prevents excessive taxation within a short timeframe when families experience multiple deaths in succession.

For QSR to apply, the earlier transfer must have been chargeable—meaning inheritance tax was paid or becomes payable. This typically occurs when inheriting from parents, siblings, or non-spouse relations. The relief is calculated on the tax paid, not the asset value. You don't need to still own the inherited assets; what matters is that the inheritance increased your estate's value.

The relief uses a sliding scale based on time between the first transfer and second death: 100% relief within one year, 80% for one to two years, 60% for two to three years, 40% for three to four years, and 20% for four to five years. If Thomas died in January 2023 leaving £800,000 to his daughter Kira (with £190,000 inheritance tax paid), and Kira died in December 2024, her estate qualifies for 80% relief. This could reduce her estate's tax liability by £60,000-£80,000.

QSR does not apply if the earlier transfer was exempt (such as spouse exemption) or fell below the nil-rate band with no tax payable. The relief must be actively claimed by completing boxes 10-17 of form IHT400—HMRC does not apply it automatically, and many estates miss out because executors don't know to claim it.

QSR is frequently confused with Taper Relief, but they address different scenarios. Taper Relief reduces tax on lifetime gifts you made; Quick Succession Relief reduces tax when you die after receiving a taxed inheritance. Both use time-based scales but apply to opposite situations.


Common Questions

"My mother inherited my father's estate and died two years later—can we reduce the inheritance tax?" Yes, Quick Succession Relief may significantly reduce the tax if inheritance tax was paid when your father died. For deaths within two to three years, QSR provides 60% relief. You must claim this on IHT400—it's not automatic.

"Does Quick Succession Relief apply if I sold the inherited assets?" Yes, QSR can apply even if you sold the assets. The relief is based on how the inheritance increased your estate's value and the tax paid, not whether you still own the specific assets. If you die within five years of inheriting and other conditions are met, your estate can claim QSR.

"What's the difference between Quick Succession Relief and Taper Relief?" Taper Relief reduces tax on lifetime gifts you made before death. Quick Succession Relief reduces tax when you die after receiving a taxed inheritance. Both use time-based scales, but apply to opposite situations: gifts you gave versus inheritances you received.


Common Misconceptions

Myth: Quick Succession Relief automatically applies if someone dies within five years of inheriting—HMRC will calculate it.

Reality: QSR must be actively claimed by completing boxes 10-17 on form IHT400. HMRC does not automatically apply this relief. If you don't claim it, you'll pay more tax than necessary. Many estates miss out simply because executors don't know to claim it.

Myth: Quick Succession Relief only applies if the person still owns the exact assets they inherited.

Reality: QSR applies based on the increase to the estate from the earlier transfer, regardless of whether those specific assets are still owned. The relief focuses on the tax paid on the value increase, not on tracing assets.


Understanding Quick Succession Relief connects to these related concepts:

  • Inheritance Tax (IHT): QSR is a relief that reduces tax when assets face multiple charges within five years.
  • Taper Relief: Often confused with QSR—Taper Relief applies to lifetime gifts you made, while QSR applies to inheritances received.
  • Beneficiary: The person whose death within five years of inheriting may trigger a QSR claim.
  • Double Taxation: The problem QSR prevents—assets being taxed multiple times within a short period.

  • Understanding Inheritance Tax Planning: See how QSR fits into broader inheritance tax strategies when dealing with successive deaths.
  • Inheritance Tax Reliefs and Exemptions: Compare QSR to other reliefs and learn when multiple reliefs can be used together.
  • Navigating Complex Estate Administration: Learn the practical steps for claiming QSR when completing IHT400 forms.
  • The Complete Probate Process Guide: Understand how QSR claims fit into the probate timeline.
  • Your Executor Duties Explained: Discover why executors must claim applicable reliefs like QSR.

Need Help with Your Will?

Understanding Quick Succession Relief matters for estate planning, especially if family members are elderly. While QSR is claimed after death, proper will planning now helps executors navigate complex tax situations later.

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Legal Disclaimer: This glossary entry provides general information about Quick Succession Relief and does not constitute legal or tax advice. For advice specific to your situation, consult a qualified solicitor or tax specialist. Always seek professional assistance when completing IHT400 forms and claiming tax reliefs.