Relief for successive charges, usually referred to as quick succession relief (QSR), is available where the value of a person's estate was increased by a chargeable transfer (whether a lifetime transfer or one on death) ('the first transfer') made not more than five years before his death ('the later transfer')1. For further information on chargeable transfers see I3.102 and I4.101.
The IHT charged on the death is reduced by a percentage of the IHT charged on the net receipt by the deceased on the first transfer. The percentage varies according to the period between the dates of the transfer and the death2, as follows:
| Percentage | Period between transfer and death |
| reduction | More than | But not more than |
| 100 | — | 1 year |
| 80 | 1 year | 2 years |
| 60 | 2 years | 3 years |
| 40 | 3 years | 4 years |
| 20 | 4 years | 5 years |
Relief is also available where the first transfer is made not more than five years before a chargeable transfer
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Web page updated on 17 Mar 2025 17:29