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Inheritance Tax

Quick Succession Relief Explained

Quick succession relief can cut the inheritance tax on a death where the estate includes assets that were already taxed on an earlier death within the past five years.

8 min read · Written by the Fairchild Oldfield team · Last reviewed: July 2026

5 years
Quick succession relief can apply where the person who died had received assets on which inheritance tax was paid within the five years before their own death, with the relief tapering the longer the gap.
Source: gov.uk, HMRC IHT Manual, as at July 2026, subject to change.

Quick succession relief reduces the inheritance tax due on a death where the estate includes assets the person had inherited within the previous five years, and inheritance tax was paid on that earlier transfer (gov.uk, HMRC IHT Manual, as at July 2026, subject to change).

The idea is to soften the effect of the same wealth being taxed twice in a short space of time, for example where a person inherits from a parent and then dies themselves a couple of years later. This guide explains when the relief applies, how the percentage tapers over five years, how the sum is worked out, and where it does not help. It forms part of our wider Inheritance Tax Explained guide. Figures are current as at July 2026 and are subject to change.

What is quick succession relief?

Quick succession relief, often shortened to QSR, is a reduction in the inheritance tax on a death where the estate includes value that was taxed on another death within the previous five years. It recognises that taxing the same assets twice in quick succession is harsh, so it lowers the tax on the later death by a percentage of the tax paid on the earlier one (gov.uk, HMRC IHT Manual, as at July 2026, subject to change).

One point often missed is that the inherited assets do not have to still be in the estate on the later death. The relief looks at whether the deceased's estate was increased by an earlier chargeable transfer, not whether the same items remain (gov.uk, HMRC IHT Manual, when the relief applies, as at July 2026, subject to change).

When does quick succession relief apply?

It applies where a person dies within five years of receiving assets through a transfer on which inheritance tax was paid, typically an earlier death, and their own estate was increased by that transfer. Both charges must fall within five years of each other. The relief then reduces the tax on the later death, and it applies to the whole death estate rather than only the inherited items (gov.uk, HMRC IHT Manual, as at July 2026, subject to change).

The taper

How much relief is given

The relief is a percentage of the tax paid on the earlier transfer, and that percentage falls the longer the gap between the two deaths. It runs from 100% where the deaths are a year or less apart down to 20% where they are between four and five years apart, and no relief is due once more than five years have passed (gov.uk, HMRC IHT Manual, appropriate percentage, as at July 2026, subject to change).

Period between the transfersPercentage
One year or less100%
More than one, up to two years80%
More than two, up to three years60%
More than three, up to four years40%
More than four, up to five years20%
More than five yearsNo relief

Source: gov.uk, HMRC IHT Manual (appropriate percentage), as at July 2026, subject to change. Where a death falls on the anniversary of the earlier transfer, HMRC applies the higher percentage.

Full relief window

100%

Where the second death happens within a year of the first, the relief can equal the full amount of tax attributable to the earlier transfer, before tapering in later years (gov.uk, as at July 2026, subject to change).

How the relief is calculated

The relief is worked out with a set formula rather than a flat deduction. HMRC expresses it as (A divided by D), multiplied by B, multiplied by C, where A is the net increase to the deceased's estate from the earlier transfer, B is the tax paid on that earlier transfer, C is the appropriate percentage from the taper table, and D is the value transferred on the earlier occasion (gov.uk, HMRC IHT Manual, QSR formula, as at July 2026, subject to change). The relief cannot be more than the tax due on the later death.

A worked example (illustration only). Suppose a man inherits £200,000 from his mother, and £40,000 of inheritance tax was paid on the slice of her estate that passed to him. He dies two and a half years later. Because the gap is more than two but not more than three years, the appropriate percentage is 60% (gov.uk, as at July 2026, subject to change). Using the formula (A ÷ D) × B × C, with the increase and the transfer both £200,000, the relief is (200,000 ÷ 200,000) × £40,000 × 60%, which is £24,000 (gov.uk, as at July 2026, subject to change). That £24,000 comes off the tax on his own estate. Change the figures, the timing or the tax paid and the answer changes, so this is general information rather than a calculation for any real estate.

When quick succession relief does not apply

The relief is not available in every case where wealth passes twice. There is no relief where the earlier transfer to the deceased was exempt, or was chargeable but carried no tax because it fell within the available threshold, so nothing was actually paid to relieve (gov.uk, HMRC IHT Manual, when the relief does not apply, as at July 2026, subject to change). It also does not apply once more than five years separate the two events.

Working out a claim

How quick succession relief is worked out

I

Check the five years

Confirm the deceased inherited assets on a taxed transfer within five years of their own death.

II

Find the tax paid

Identify the inheritance tax attributable to what the deceased received on that earlier transfer.

III

Apply the percentage

Take the taper percentage for the gap, from 100% down to 20% across five years. Source: gov.uk, as at July 2026, subject to change.

IV

Deduct from the tax

The resulting relief comes off the inheritance tax due on the later death, capped at that tax. Source: gov.uk, as at July 2026, subject to change.

How the relief fits the wider picture

Quick succession relief sits alongside the ordinary inheritance tax framework rather than replacing it. The estate is worked out in the usual way, using the £325,000 nil-rate band, the residence nil-rate band of up to £175,000 where a home passes to descendants, and the 40% rate on value above the available bands (gov.uk, as at July 2026, subject to change). QSR is then a reduction applied to the tax that results. Because it turns on paperwork from the earlier death, many people find it worth discussing with a qualified professional who can trace the tax that was paid. For the wider approach, see our guide on how to reduce inheritance tax.

Quick succession relief in Scotland and Northern Ireland

Inheritance tax is a UK-wide tax, so quick succession relief and the £325,000 nil-rate band apply across England, Wales, Scotland and Northern Ireland alike (gov.uk, as at July 2026, subject to change). What differs between the nations is the surrounding succession law and administration. Scotland has its own rules, including legal rights that can give a spouse and children a fixed share, and it uses confirmation rather than a grant of probate, which can affect how an estate is valued and settled. Where an estate touches more than one UK nation, it can be worth taking advice in each. For the wider picture, see our estate planning guide.

Frequently asked questions

What is quick succession relief?

Quick succession relief reduces the inheritance tax on a death where the estate includes value that was already taxed on another death within the previous five years. It softens the effect of the same wealth being taxed twice in a short period, by taking a percentage of the tax paid on the earlier transfer off the tax due on the later one (gov.uk, as at July 2026, subject to change).

How many years does quick succession relief cover?

The relief covers a five-year window between the two deaths or transfers. It gives 100% of the earlier tax where the gap is a year or less, then tapers to 80%, 60%, 40% and 20% across the following years, with no relief once more than five years have passed (gov.uk, as at July 2026, subject to change). The shorter the gap, the more generous the relief.

Do the inherited assets need to still be in the estate?

No. The relief looks at whether the deceased's estate was increased by the earlier taxed transfer, not whether the same assets remain at the later death. So even if the inherited money was spent or reinvested, quick succession relief can still be due, provided tax was paid on the earlier transfer and the five-year test is met (gov.uk, as at July 2026, subject to change).

When is quick succession relief not available?

There is generally no relief where the earlier transfer to the deceased was exempt, or was chargeable but carried no tax because it fell within the available threshold, since there is nothing to relieve. It also does not apply once more than five years separate the two events (gov.uk, as at July 2026, subject to change). The position can be detailed, so many people take advice.

How is quick succession relief calculated?

HMRC uses a formula: the net increase to the estate divided by the value transferred, multiplied by the tax paid on the earlier transfer, multiplied by the taper percentage for the gap (gov.uk, as at July 2026, subject to change). The result is deducted from the inheritance tax on the later death, and it cannot exceed that tax. Because tracing the earlier figures can be involved, it is often worth professional input.

Is quick succession relief the same as taper relief on gifts?

No, they are different reliefs that are easy to confuse. Quick succession relief reduces tax where an estate includes assets taxed on an earlier death within five years. Taper relief instead reduces the tax on certain lifetime gifts made three to seven years before death (gov.uk, rules on giving gifts, as at July 2026, subject to change). They apply in different situations and are calculated separately.

About Fairchild Oldfield

The Fairchild Oldfield team brings together estate planning, tax, independent financial advice and client care, working with families across England and Wales.

Fairchild Oldfield are estate planning specialists and will writers, not a firm of solicitors. This article is general information based on practical experience, not legal, tax or financial advice.

Important: This article is general information only and is not legal, tax or financial advice. Reading it does not create a professional relationship. It is based on the law of England and Wales, and other UK jurisdictions may differ. Figures and rules are current as at July 2026 and are subject to change. Before acting, many people choose to seek advice from a suitably qualified professional, such as a solicitor, a STEP practitioner, an accountant, or an FCA-authorised financial adviser, who can consider your individual circumstances.

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