Commorientes IHT UK 2026: Simultaneous Deaths, s184 Law of Property Act Presumption, IHT Treatment of Deaths in a Common Disaster, and Mirror Will Planning
Where two people die simultaneously and the order cannot be determined, s184 Law of Property Act 1925 presumes the older person died first. This has significant IHT consequences, especially for mirror wills. A 30-day survivorship clause and s92 IHTA together protect against the double IHT charge and preserve the transferred nil-rate band.
Simultaneous Deaths: Older Presumed to Die First (s184 LPA 1925), Add a 30-Day Survivorship Clause to All Wills
Commorientes rule: s184 Law of Property Act 1925, where order of death is uncertain, the older dies first (younger survives briefly). IHT double transfer risk: estate passes from older to younger, then to beneficiaries, two IHT charges. Quick succession relief (s141 IHTA): reduces second-death IHT if first death bore IHT (100% credit for simultaneous deaths). Survivorship clause (30 days): gift to spouse fails if spouse does not survive 30 days, avoids double transfer. s92 IHTA: survivorship clause ≤6 months does not lose the spousal exemption. TNRB preserved on simultaneous deaths via s92. Scotland: opposite rule (Succession (Scotland) Act 1964, s31, neither presumed to survive). Mirror wills: always include survivorship clauses, essential protection against the commorientes double IHT trap.
| Aspect | Rule / Principle | Example / Scenario | Planning Guidance |
|---|---|---|---|
| The commorientes rule: s184 Law of Property Act 1925 and the order of death presumption | S184 LAW OF PROPERTY ACT 1925, THE COMMORIENTES PRESUMPTION: 'In all cases where, after the commencement of this Act, two or more persons have died in circumstances rendering it uncertain which of them survived the other or others, such deaths shall (subject to any order of the court), for all purposes affecting the title to property, be presumed to have occurred in order of seniority, and accordingly the younger shall be deemed to have survived the elder.' THE CORE RULE: where the ORDER OF DEATH cannot be determined from the evidence (medical evidence, eyewitnesses, emergency records): the presumption is that the OLDER person died FIRST and the YOUNGER person survived (even momentarily). THIS PRESUMPTION APPLIES IN ENGLAND AND WALES (and Northern Ireland). It does not automatically apply in Scotland (which has its own Succession (Scotland) Act 1964 rules). WHEN DOES IT APPLY? The commorientes rule applies where: (a) two or more people have died; AND (b) the circumstances make it UNCERTAIN which person survived the other. The uncertainty must be genuine, if one person was confirmed to have survived even momentarily (e.g., by medical evidence, or a coroner's determination), s184 LPA does not apply. COMMON SCENARIOS: (a) a car accident where two people are killed and the exact order cannot be established; (b) a house fire; (c) a plane crash; (d) a boating accident. WHAT EVIDENCE DISPLACES THE PRESUMPTION: direct evidence of the order of death displaces s184. Medical evidence of who died first; eyewitness evidence of who survived whom; coroner's inquest findings; any reliable evidence of survival. The presumption only applies in the absence of such evidence. THE OLDER-FIRST PRESUMPTION: this is the English and Welsh rule. It can produce counterintuitive results in married couple scenarios, if the wife (age 65) is younger than the husband (age 70), she is presumed to have survived him (even briefly). THE EFFECT OF A BRIEF 'SURVIVAL': the law treats the younger person as having lived after the older person, even for a moment. Property that would have passed from the older to the younger on survival passes to the younger (momentarily) and then passes under the younger person's will or intestacy. This creates a two-stage transmission of property, with IHT potentially applicable at each stage. | COMMORIENTES EXAMPLE, MARRIED COUPLE: John (age 72) and Mary (age 68) die in a house fire. Their wills each leave everything to each other, remainder to their adult children. No medical evidence of who died first. S184 LPA APPLIES: John (older, 72) is presumed to have died first. Mary (younger, 68) is presumed to have survived John. IHT ON JOHN'S ESTATE (presumed first death): John's estate passes to Mary (spousal exemption, no IHT). Mary's estate now includes her own assets plus John's inherited estate. IHT ON MARY'S ESTATE (presumed second death): Mary's estate (£600k own + £800k from John = £1.4m total) passes to children. IHT: 40% × (£1.4m − £500k NRB+RNRB) = 40% × £900k = £360k. DOUBLE TRANSFER PROBLEM: John's estate goes to Mary, then to children in one transaction, but because Mary is presumed to have survived, it is legally two transfers. The result: the estate bears the full IHT on the second death. WHAT IF THE WILLS HAD SURVIVORSHIP CLAUSES? If John's will says 'to Mary if she survives me by 30 days; otherwise to the children': Mary does NOT survive John by 30 days (she also dies in the fire). So the gift to Mary FAILS. John's estate goes direct to children under the residuary provisions. IHT ON JOHN'S ESTATE: no spouse exemption (Mary did not satisfy the survivorship clause). IHT = 40% × (£800k − John's own NRB/RNRB). John's NRB = £325k + RNRB £175k = £500k threshold. IHT = 40% × (£800k − £500k) = £120k. IHT ON MARY'S ESTATE: Mary's own estate = £600k. 40% × (£600k − £500k) = £40k. COMPARISON: With survivorship clauses: total IHT = £120k + £40k = £160k. Without survivorship clauses (commorientes presumption): single large IHT hit on Mary's combined estate = £360k. The survivorship clause SAVES £200k IHT in this example, at the cost of not fully using the spouse exemption on John's estate. The optimal outcome depends on the estate values and NRB/RNRB available. | COMMORIENTES PLANNING, SURVIVORSHIP CLAUSES: the standard protection against the commorientes rule in will drafting is the survivorship clause. A survivorship clause in a will states that a gift to the beneficiary is conditional on the beneficiary surviving the testator by a specified period (typically 28 or 30 days). WHY 30 DAYS? The 30-day period is chosen to avoid the 'brief survival' IHT double-charge where both spouses die in rapid succession (e.g., a car accident where one survives the other by hours or a few days). If the surviving spouse dies within 30 days, the survivorship clause prevents the estate from passing to the spouse (and then taxed again on the spouse's death). IHTA 1984 s92: for IHT purposes, an estate subject to a survivorship period of up to 6 months is treated as if the surviving spouse had survived the testator OUTRIGHT (spouse exemption applies), PROVIDED the survivorship period does not exceed 6 months. This means: a 30-day survivorship clause does NOT PREVENT the spouse exemption from applying on the testator's death, the s92 IHTA provision deems the spouse to have survived even where they did not survive the 30-day period. So the survivorship clause combines: (a) avoidance of the double-transfer problem (no commorientes double IHT); (b) preservation of the spouse exemption on the first death (s92 IHTA). TNRB PRESERVATION: where a married couple die in a common disaster, the s92 treatment (spousal exemption on first death within 6 months) also preserves the TNRB, the first spouse's unused NRB can still be transferred to the surviving spouse's estate (even if the surviving spouse immediately also dies). This maximises the NRB available on the combined estate. |
| IHT treatment of simultaneous deaths: double charge, quick succession relief (s141), and NRB optimisation | IHT ON SIMULTANEOUS DEATHS, THE DOUBLE CHARGE PROBLEM: where the commorientes presumption applies and property passes from the older to the younger (presumed survivor) and then passes again on the younger's death: there can be TWO charges to IHT on substantially the same property. IHT ON THE FIRST (PRESUMED) DEATH: the estate of the older (presumed first) deceased passes to the younger (presumed survivor). If the beneficiary is the spouse: spousal exemption applies, no IHT. If the beneficiary is a child or other non-spouse: IHT at 40% above the NRB/RNRB. IHT ON THE SECOND (PRESUMED) DEATH: the younger person's estate (including property inherited from the older person) is taxed again at 40% above the NRB/RNRB. QUICK SUCCESSION RELIEF (QSR, s141 IHTA 1984): QSR reduces the IHT payable on the second death where: (a) the second death occurs within 5 years of the first death; AND (b) the property taxed on the first death is transferred (or included) in the estate on the second death. The QSR reduction: (a) 100% QSR if second death within 1yr of first death; (b) 80% QSR if second death within 2yr of first death; (c) 60% QSR if second death within 3yr; (d) 40% QSR if second death within 4yr; (e) 20% QSR if second death within 5yr. FOR SIMULTANEOUS DEATHS: both deaths are treated as occurring at the same moment (or the same day). The second death (the younger person, under the s184 presumption) occurs 'immediately after' the first death. QSR applies at 100%, the property inherited from the first death is 100% credited against the IHT on the second death. THE QSR FORMULA: QSR = (net value of inherited property / value of second deceased's estate) × IHT on second deceased's estate × applicable percentage (100% for simultaneous deaths). IN PRACTICE: 100% QSR on simultaneous deaths means the property that bore IHT on the first death gets full relief on the second death. But: where the first death was spouse-exempt (no IHT charged on the first death), QSR does NOT apply to that property on the second death (QSR requires that IHT was actually charged on the first death). NRB POSITION ON SIMULTANEOUS DEATHS: each deceased person has their own NRB (£325k in 2026-27) and RNRB (£175k where applicable). Where a married couple die simultaneously: (a) each has their own NRB/RNRB; (b) the TNRB from the first spouse's unused NRB is available on the second spouse's estate. This can significantly reduce IHT on large estates. IMPORTANT: the TNRB is available even if the first and second deaths are simultaneous (the s49 IHTA TNRB rules permit transfer of NRB from a predeceasing spouse, and s184 LPA establishes the presumed order of death). | QSR AND TNRB, SIMULTANEOUS DEATHS WORKED EXAMPLE: David (age 74) and Susan (age 70) die in a plane crash. Neither has a survivorship clause. S184: David (older) presumed to die first; Susan (younger) presumed to survive. David's estate: £1m (willed to Susan). Susan's estate: £800k (willed to children). IHT ON DAVID'S DEATH (presumed first): David's estate (£1m) passes to Susan, SPOUSAL EXEMPTION. NO IHT on David's death. IHT ON SUSAN'S ESTATE (presumed second death): Susan's estate = £800k + £1m (inherited from David) = £1.8m. NRB available to Susan: Susan's own NRB £325k + TNRB (David's unused NRB, David's NRB was fully unused because spouse exemption applied: TNRB = £325k). Total NRB for Susan = £650k. RNRB: if the home passes to children via Susan's estate: £175k RNRB. Total thresholds = £650k + £175k = £825k. IHT = 40% × (£1.8m − £825k) = 40% × £975k = £390k. QSR ON SUSAN'S DEATH: the property inherited from David (£1m), did it bear IHT on David's death? NO (spouse-exempt). Therefore QSR does NOT apply to the £1m inherited from David. Susan's estate pays IHT of £390k on the full £1.8m above thresholds. COMPARISON WITH SURVIVORSHIP CLAUSES: if David's will had a 30-day survivorship clause: Susan does not satisfy it (dies in the crash). David's estate goes to children. IHT ON DAVID'S ESTATE: 40% × (£1m − £500k NRB+RNRB) = 40% × £500k = £200k. IHT ON SUSAN'S ESTATE: 40% × (£800k − £500k) = £120k. Total IHT: £200k + £120k = £320k. SAVING FROM SURVIVORSHIP CLAUSES: £390k − £320k = £70k saving. (In this example, the survivorship clause reduces total IHT by sacrificing the spouse exemption on David's estate, but the saving comes from the combined NRB/RNRB of both spouses applying to BOTH estates separately.) | OPTIMISING IHT ON SIMULTANEOUS DEATHS, PRACTICAL STEPS: (1) ALWAYS INCLUDE SURVIVORSHIP CLAUSES IN WILLS: a 30-day (or 28-day) survivorship clause is standard. Under s92 IHTA (up to 6 months), the spouse exemption and TNRB are preserved despite the survivorship clause not being satisfied. (2) CHECK s92 IHTA FOR EACH SPECIFIC ESTATE: s92 deems the spouse to have survived for the purpose of the spousal exemption. BUT: the gift must be limited to 6 months. A 30-day or 28-day survivorship clause falls within the 6-month s92 limit, the spouse exemption IS available. (3) CONSIDER THE NRB POSITION ON EACH DEATH: with a survivorship clause, each deceased uses their own NRB+RNRB. This is often more tax-efficient than the 'pass everything to survivor who then dies with a very large estate' structure. (4) ESTATE EQUALIZATION: where a married couple have significantly different estate sizes, equalising estates (to ensure each has roughly the same assets, each using their own NRB+RNRB) reduces aggregate IHT in a simultaneous death scenario. A will trust or lifetime gifts can equalise. (5) REVIEW WILLS TOGETHER: married couples should review their wills together, coordinating survivorship clauses, residuary provisions, and trust structures to handle both 'normal death' (one first, one later) AND 'common disaster' (simultaneous) scenarios. A well-drafted will addresses both. (6) LIFE INSURANCE IN TRUST: joint life second-to-die life insurance (pays out on the second death in a couple) may not pay out on simultaneous deaths. Check the policy terms, some policies treat simultaneous deaths as the second death; others may require evidence of survival. A whole-of-life policy on each life separately avoids ambiguity. |
| Mirror will disasters and the commorientes double IHT trap | THE MIRROR WILL COMMORIENTES DISASTER: a common will structure for married couples is mirror wills, each leaving everything to the other, then to the children. Mirror wills are simple and popular. BUT: they create a commorientes double-IHT risk where: (a) the couple die simultaneously (or within a short time of each other); (b) the estate passes from the older to the younger (presumed survivor) and then to the children; (c) IHT is charged twice, once at each notional death. WITHOUT SURVIVORSHIP CLAUSES: the commorientes presumption means the combined estate is treated as passing through the younger spouse at their death. The entire estate is subject to IHT (at 40% above the combined NRB/RNRB available to the younger spouse). WITH SURVIVORSHIP CLAUSES (30 DAYS): the survivorship clause prevents the double-transfer: neither spouse satisfies the other's survivorship clause. Each estate passes direct to children. EACH estate uses its OWN NRB+RNRB. IHT is lower (two separate charges on two separate estates, each with their own thresholds). THE TNRB PRESERVATION ISSUE: where both spouses die simultaneously and each has a survivorship clause (gift to spouse fails because survivorship not satisfied), the first spouse's NRB appears to be used on their estate (no spouse exemption on first death). Is there a TNRB available on the second death? The s49 IHTA TNRB: the TNRB transfers the 'unused proportion' of the first spouse's NRB. If the first spouse's NRB is fully used (because the survivorship clause meant no spouse exemption), then NO TNRB transfers to the second spouse. RESULT: each estate is taxed with only its own NRB. BUT: the s92 IHTA fix: if the survivorship clause is ≤6 months, s92 IHTA treats the first death as spouse-exempt (the spousal exemption is preserved). The TNRB IS available on the second death. The NRB of the first spouse is fully unused (spouse-exempt), full TNRB of £325k transfers. This is the crucial effect of s92 IHTA: it fixes the TNRB problem created by survivorship clauses in simultaneous death situations. BUT ONLY WHERE THE SURVIVING SPOUSE IS THE ULTIMATE BENEFICIARY: s92 only preserves the spousal exemption if the property passes (under the survivorship clause failure) to the surviving spouse as the ultimate beneficiary. If the survivorship clause failure means the property goes to the children (not the spouse): s92 IHTA does NOT apply, no spouse exemption on the first death, no TNRB available. DRAFTING IMPLICATION: to maximise TNRB availability in simultaneous deaths with survivorship clauses, the will should include both: (a) a 30-day survivorship clause for the spouse gift; AND (b) a trust structure or long-stop gift to the spouse's estate or a discretionary trust (to ensure the s92 provisions are engaged). Professional will drafting is essential. | MIRROR WILL DISASTER, NO SURVIVORSHIP CLAUSE: Harold (age 75) and Dora (age 71) have mirror wills leaving everything to each other, remainder to children. They die together in a boating accident. Their estates: Harold = £700k; Dora = £500k. S184 LPA: Harold (older) presumed to die first; Dora (younger) presumed to survive. IHT ON HAROLD'S DEATH (£700k): passes to Dora, SPOUSE EXEMPT. IHT = £0. IHT ON DORA'S DEATH (£500k own + £700k inherited = £1.2m): passes to children. Dora's NRB: £325k + TNRB (Harold's full NRB unused = £325k) = £650k NRB. RNRB: if home passes to children = £175k + TRNRB (£175k) = £350k. Total thresholds = £650k + £350k = £1m. IHT: 40% × (£1.2m − £1m) = 40% × £200k = £80k. TOTAL IHT = £80k. MIRROR WILL DISASTER AVOIDED HERE: actually, because both NRBs and RNRBs fully shelter the combined £1.2m estate above thresholds, the IHT is relatively low. This is because the commorientes rule (combined with TNRB) gives both NRBs to the second estate. WILLS WITH 30-DAY SURVIVORSHIP CLAUSES: Harold's will: if Dora does not survive 30 days, estate to children. Dora does NOT survive 30 days. Harold's estate (£700k) goes to children direct. IHT on Harold's estate: Harold's NRB (£325k) + RNRB (£175k) = £500k. IHT = 40% × (£700k − £500k) = £80k. Dora's estate: £500k to children. Dora's NRB (£325k) + RNRB (£175k) = £500k. IHT = 40% × (£500k − £500k) = £0. Total IHT WITH survivorship clauses: £80k + £0 = £80k. TNRB NOTE: s92 IHTA preserves the spouse exemption on Harold's death (30-day clause ≤ 6 months). But Harold's estate goes to the children (not Dora). S92 requires the property to pass beneficially to the spouse, since Harold's estate goes to children (survivorship clause fails, fallback to children), it is NOT spouse-exempt on Harold's death under s92. TNRB: Harold's NRB is fully used (£325k on his death). NO TNRB available to Dora. Each uses their own NRB and RNRB. SAME TOTAL IHT (£80k) in this example, but the distributions are entirely different: with mirror wills (no survivorship clause) the children receive one estate; with survivorship clauses they receive two separate estates, both distributed directly. | MIRROR WILLS, BEST PRACTICE FOR COMMORIENTES PROTECTION: (1) ALWAYS INCLUDE A 30-DAY SURVIVORSHIP CLAUSE: standard in all professionally drafted wills. Prevents the double-transfer problem. Under s92 IHTA (≤6 months), the spousal exemption and TNRB may be preserved depending on drafting. (2) DRAFT THE RESIDUARY CLAUSE CAREFULLY: if the primary gift to the spouse fails (survivorship clause not met), the residue should not simply 'fall into intestacy'. Draft an explicit alternative gift, 'if my spouse does not survive me by 30 days, my estate shall pass to [trustee/children] absolutely'. This avoids intestacy complications in a simultaneous death. (3) CONSIDER THE FAMILY SITUATION: simple mirror wills with survivorship clauses work for: (a) smaller estates within combined NRB+RNRB thresholds; (b) couples with same children from the same relationship. For: blended families; large estates; assets in trust; overseas property, specialist wills are essential. (4) NRB DISCRETIONARY TRUSTS FOR LARGER ESTATES: for estates above the combined NRB+RNRB (above £1m for a couple in 2026-27), consider NRB discretionary trust wills to 'bank' the first NRB separately from the survivor's estate, reducing IHT on the second death (whether or not there is a common disaster). (5) REGULAR WILL REVIEWS: couples should review their wills at least every 5 years and whenever a significant life event occurs. For elderly couples, ensure the will addresses the simultaneous death scenario explicitly and takes into account the s184 presumption and its IHT implications. |
Commorientes IHT UK 2026. Law of Property Act 1925, s184: 'In all cases where, after the commencement of this Act, two or more persons have died in circumstances rendering it uncertain which of them survived the other or others, such deaths shall (subject to any order of the court), for all purposes affecting the title to property, be presumed to have occurred in order of seniority, and accordingly the younger shall be deemed to have survived the elder.' This is the statutory commorientes rule in England and Wales. Applies to title to property, including inheritance under wills and intestacy. Does NOT apply if there is evidence of the order of deaths. The court can make an order varying the presumption (LPA 1925, s184 'subject to any order of the court'). IHTA 1984, s92: 'Where a person ('A') would, apart from this section, be treated as having made a transfer of value by reason only of a disposition to or in favour of the person's spouse or civil partner ('B') which takes effect subject to a condition that B should survive A for a period not exceeding six months, and B in fact dies within that period, (a) B shall be treated for the purposes of this Act as having survived A, and (b) the disposition to B shall be treated as having taken effect absolutely.' This preserves the spousal exemption (s18 IHTA) on the first death even where a survivorship clause of up to 6 months prevents the gift from vesting absolutely in the surviving spouse. TNRB (s8A-I IHTA): the transferred nil-rate band, where the first deceased's NRB is unused (because the estate is spouse-exempt via s92 IHTA), the unused proportion transfers to the surviving spouse's estate (even where both die simultaneously, the s184 presumed order is used). s141 IHTA Quick Succession Relief: 'Where the estate of a deceased person ('A') includes property which was included in the estate of another person ('B') who died within the 5 years before A's death and IHT is attributable to the value of that property in B's estate, the IHT attributable to the value of that property in A's estate shall be reduced…', the reduction percentages: 100% (1yr), 80% (2yr), 60% (3yr), 40% (4yr), 20% (5yr). For simultaneous deaths: the second death is deemed to occur after the first, QSR at 100% applies in principle (property transferred from first to second death and then on second death within 1yr). But where the first death was spouse-exempt (no IHT on first death), no QSR available on second death (QSR requires IHT to have been charged on first death). Succession (Scotland) Act 1964, s31: 'Where two or more persons have died in circumstances where the order of death cannot be determined, neither shall be presumed to have survived the other.' Opposite to the English rule. Scotland: s31 Succession Act 1964, neither presumed to survive. Mirror wills in Scotland: each estate dealt with independently (no transfer from one to the other, each goes to the alternative beneficiary). Commorientes case law: Re Bate [1947] 2 All ER 418 (first case applying s184 LPA, husband and wife found dead together; wife presumed to have survived as younger; estate passed via wife to her family under the s184 presumption); Re Rowson [1944] 2 All ER 36 (order of deaths uncertain; s184 applied; complex family trust arrangements affected). IHT form: where both spouses die simultaneously, two separate IHT400 forms are required, one for each estate. The personal representatives (PRs) for each estate must be identified. If one PR is the deceased spouse, alternate PRs or the court appoints substitutes.
Frequently Asked Questions
What is the commorientes rule in English law?
The commorientes rule (from the Latin meaning 'dying together') applies when two or more people die in circumstances where the order of their deaths cannot be determined. In England and Wales, the commorientes rule is set out in s184 Law of Property Act 1925: where two or more persons have died in circumstances making it uncertain which survived the other, their deaths are presumed to have occurred in order of seniority, the OLDER person is presumed to have died FIRST, the YOUNGER person is presumed to have survived (even momentarily). This presumption applies for all property law purposes including inheritance, unless there is direct evidence of the actual order of death (medical evidence, eyewitnesses, coroner's findings) that displaces the presumption.
What are the IHT consequences of simultaneous deaths?
Where two people die simultaneously or in a common disaster, the s184 Law of Property Act 1925 presumption determines the order of death for IHT purposes. The older person is presumed to have died first; the younger person is presumed to have survived briefly. Property that passes from the older (presumed first death) to the younger (presumed second death) may be subject to IHT twice, once when it passes to the younger person, and again when the younger person's estate is taxed. Quick succession relief (s141 IHTA) reduces the second IHT charge where IHT was paid on the same property on the first death within 5 years. For married couples, the spouse exemption on the first death (s18 IHTA) and the transferred nil-rate band (TNRB) can reduce aggregate IHT significantly, but the estate size, survivorship clauses, and residuary provisions all affect the final IHT outcome.
How does a survivorship clause protect against the commorientes double IHT problem?
A survivorship clause in a will provides that a gift to a beneficiary is conditional on the beneficiary surviving the testator by a specified period (typically 30 days). In a simultaneous death scenario: if neither spouse survives the other by 30 days, the survivorship clause is not satisfied, the gift to the spouse fails, and each estate passes directly to the alternative beneficiaries (typically children). This avoids the double-transfer problem: instead of the estate passing from the older to the younger and then to the children (two IHT charges), each estate is taxed separately with its own nil-rate band and RNRB. Under s92 IHTA 1984, a survivorship period of up to 6 months does not prevent the spouse exemption from applying, provided the property ultimately passes to or for the benefit of the surviving spouse. A 30-day survivorship clause (within the 6-month s92 limit) preserves the transferred nil-rate band (TNRB) from the first spouse's estate.
Does the commorientes rule apply in Scotland?
Scotland has its own rules for simultaneous deaths. Under the Succession (Scotland) Act 1964, s31: where two persons die in circumstances where the order of death is uncertain, neither is presumed to have survived the other. This is the opposite of the English s184 LPA 1925 presumption (which presumes the older died first). In Scotland, where the order cannot be established, property does not pass between the two deceased, each estate is dealt with independently. This avoids the 'double transfer' problem that arises under the English commorientes presumption. However, the lack of a survivorship presumption in Scotland means property may pass to more distant relatives under intestacy rather than to the intended beneficiary.
What is quick succession relief and does it apply to simultaneous deaths?
Quick succession relief (QSR, s141 IHTA 1984) reduces the IHT payable on a second death where the same property has already borne IHT on a first death within 5 years. The relief percentage reduces with time: 100% if the second death is within 1 year of the first; 80% within 2 years; 60% within 3 years; 40% within 4 years; 20% within 5 years. For simultaneous deaths under the commorientes presumption (the second death occurs moments after the first): QSR applies at 100% if IHT was actually charged on the first death. However, where the first death was spouse-exempt (no IHT charged because the property passed to the surviving spouse), QSR does NOT apply on the second death, QSR requires that IHT was actually paid on the property on the first death. In practice, for a married couple's simultaneous deaths with mirror wills: the first death is spouse-exempt (no IHT, no QSR available on second death); but the combined NRB/TNRB/RNRB/TRNRB typically provide sufficient thresholds to shelter the combined estate.
Protect Your Mirror Will from the Commorientes Double IHT Trap
A 30-day survivorship clause is essential in every will to protect against the s184 Law of Property Act 1925 commorientes presumption. WillSafe will kits include survivorship clauses as standard. Start today and ensure your estate plan covers every scenario.
View Will Kits from £39.99