»Ê¹ÚÌåÓýapp

Exemption for the armed forces can only be given upon receipt of an appropriate certificate from the Defence Business Service (DBS) Joint Casualty & Compassionate Centre (JCCC), Ministry of Defence (MoD).  »Ê¹ÚÌåÓýapp wording of IHTA84/S154(1) is such that the responsibility for deciding whether the exemption is available rests solely with DBS (JCCC). If a certificate is given for serving personnel, the exemption is due; equally the exemption cannot be given without a certificate.

For deaths on or after 19 March 2014, DBS (JCCC) are also responsible for issuing a certificate where the death was as a result of service personnel responding to emergency circumstances (IHTM11294) or as a result of service personnel being targeted because of their job (IHTM11311).

All applications for a certificate should be made to

Defence Business Services

Joint Casualty & Compassionate Centre

Deceased’s Estates

Room G35

Innsworth House

Imjin Barracks

GLOUCESTER

GL3 1HW

Telephone 01452 712612 (ext 8174/7495)

Where DBS (JCCC) decide that the exemption is due on the death of serving personnel engaged in a current conflict or responding to emergency circumstances, they will write to the applicant and provide the appropriate certificate. »Ê¹ÚÌåÓýapp certificate should be supplied to HRMC with form IHT400.

Where the exemption has been sought as a result of the death of non-serving personnel whose death has been hastened by an injury, accident or disease contracted in a conflict or whilst responding to emergency circumstances that occurred a number of years ago, DBS (JCCC) will not issue a certificate, but instead will write to HMRC setting out the circumstances and confirming that the conditions for the relevant exemption are met.  Where such a letter is received, it should be treated in the same way as a certificate issued for serving personnel.

»Ê¹ÚÌåÓýapp same process applies whether the request for exemption concerns a member of the British armed forces or someone in the service of other armed forces, for example, the armed forces of a Commonwealth country. In the latter case, DBS (JCCC) will consider whether the person was a member of the armed forces of the Crown, before granting a certificate under section IHTA84/S154(1).