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Claims for compensation against foreign governments are valued by Shares and Assets Valuation (SAV). This applies to both:

• sterling claims against the Foreign Compensation Commission, under agreements to which the Foreign Compensation Act 1950 applies, and
• non-sterling claims not within the scope of such an agreement. »Ê¹ÚÌåÓýappse claims must be referred to SAV by memo, with the relevant correspondence attached, before you make any enquiries about the claim.

Where a payment in respect of a dormant account is made to the beneficiary or beneficiaries of a holocaust victim, the sum may be exempt from tax or duty on the death of the original accountholder (IHTM10262). A concession has been granted to exclude compensation paid to Britons interned by Japanese or Axis forces during World War II (IHTM04421) from the charge to Inheritance Tax.