Quick succession relief

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Quick succession relief is calculated as:

Tax paid on first transfer x net transfer

gross transfer x relevant %

The net transfer is the amount actually received by the transferee after the inheritance tax. The gross transfer is the amount chargeable to the inheritance tax. The relevant % relates to the period of time between the first transfer and the date of death:

Relief %

One year or less = 100%

One year but less than two years = 80%

Two years but less than three years = 60%

Three years but less than four years = 40%

Four years but less than five years = 20%