IHTM05203 - Compensation schemes: Infected Blood Estates Interim Payment Scheme and The Horizon Conviction Redress Scheme (Scotland)

Background

The Infected Blood Estates Interim Payment Scheme (IBEIPS) is a UK-wide scheme, administered on behalf of the UK 바카라 사이트 by the administrators of the UK Infected Blood Support Schemes (IBSS) (and in Scotland by the Scottish Ministers in conjunction with the administrators of the Scottish Infected Blood Support Scheme). They provide interim payments of 拢100,000 to the estates of those deceased infected beneficiaries who were registered with an existing UK IBSS or previous support schemes run by the Alliance House Organisations before 17 April 2024 for deaths not yet recognised.

The Horizon Conviction Redress Scheme (HCRS) was set up to compensate postmasters whose wrongful convictions were overturned in bulk through legislation due to errors in the Horizon IT system. 听On 24 May 2024, convictions for postmasters in England, Wales, and Northern Ireland were quashed after the Post Office (Horizon System) Offences Act 2024 received Royal Assent. Scotland passed a similar bill on 13 June 2024 to overturn the convictions of Scottish postmasters.

Applying for Confirmation

If the victim is deceased, the administrators of this Scheme require Confirmation to be issued before compensation from the Scheme is paid. There is an agreed procedure for Personal Representatives (PRs) that are applying for Confirmation to pursue a claim for compensation payment.

These processes may not account for all possible situations. The exact process to follow will differ depending on:

  • Whether the deceased died testate or intestate;
  • Whether the estate meets the criteria for an excepted estate (IHTM06011); and
  • When the death occurred.

Where the deceased died intestate

Before confirmation may be obtained, it may be necessary for the person(s) who have the right to be appointed executor(s) to the deceased to apply to the court to be decerned executor(s) dative.

Where the estate is a small estate (拢36,000 or less) those entitled to the appointment as executor may seek the assistance of the sheriff clerk. PRs may find further information on this process on the Scottish Courts and Tribunals Service (SCTS) website .

Where an estate exceeds 拢36,000, SCTS staff are prohibited from assisting applicants for confirmation to large estates and it is recommended that PRs seek appropriate legal advice from a Scottish solicitor.听

Deaths on or after 1 January 2022 and the estate meets criteria for an excepted estate

If the estate is considered to meet the criteria for an excepted estate, the estate바카라 사이트檚 legal or personal representative (PR) may submit a covering letter with their application for confirmation, inventory C1 (2022) to highlight that they are applying for confirmation to claim Infected Blood Estates Interim Payment Scheme听or The Horizon Conviction Redress Scheme.

Guidance notes on completing Form C1 are available here.听听

On page 3 of the C1 (2022) form, under the Inventory section, the PR should insert the claim for IBEIPS 바카라 사이트�Compensation payment due Infected Blood Estates Interim Payment Scheme"听or for the HCRS "Compensation due the Horizon Conviction Redress Scheme" as an item of estate in Scotland. Where the value is a Nil amount they should insert the text 바카라 사이트淐ompensation payment due from Infected Blood Estates听Interim Payment Scheme바카라 사이트� or 바카라 사이트�Claim for The Horizon Conviction Redress Scheme바카라 사이트� as appropriate바카라 사이트� see example below.

The PR must disclose all confirmable items of the estate in Scotland, England and Wales and Northern Ireland. 听In addition, where the only item of estate to be confirmed is a compensation award, the PR must disclose another confirmable item of estate in Scotland such as cash in hand, personal items of value.

The completed C1 (2022) form has to be sent to the appropriate Sheriff Clerk or Commissary Office and will depend on where the deceased died last domiciled.

If all is in order the Sheriff Clerk or Commissary Office will send the confirmation directly to the PR or, where the application has been submitted by their solicitor, to that solicitor.听

Deaths on or before 31 December 2021 and the estate meets criteria for an excepted estate

For all HCRS/IBEIPS deaths on or before 31 December 2021, if the estate meets the excepted estate criteria, the PR should complete C5 (2006) with form C1 (2021).

PRs should not complete older forms, pre-2006 forms.听Guidance notes on completing Form C1 are available here.听

On page 3 of the C1(2021) form the PR should insert text:

Compensation payment due for 바카라 사이트�Infected Blood Estates Interim Payment Scheme - 拢Nil바카라 사이트� or 바카라 사이트�The Horizon Conviction Redress Scheme - 拢Nil바카라 사이트� (see example below).

The PR must disclose all confirmable items of the estate in Scotland, England and Wales and Northern Ireland. 听In addition, where the only item of estate to be confirmed is a compensation award, the PR must disclose another confirmable item of estate in Scotland such as cash in hand, personal items of value.

In addition, PR may include text in box 10 (other information) on the form C5 (2006) to indicate that that compensation award listed in the inventory is exempt from IHT.

The PR or their solicitor should submit a covering letter with the C5 (2006) and C1 (2021) stating that they are applying for confirmation to claim Infected Blood Estates Interim Payment Scheme听or The Horizon Conviction Redress Scheme.

Example

  • Cash in hand = 拢500
  • Compensation payment due for 바카라 사이트業nfected Blood Estates Interim Payment Scheme바카라 사이트� or 바카라 사이트楾he Horizon Conviction Redress Scheme바카라 사이트� = 拢0.00

This should highlight to the SCTS that the claim may proceed without any further HMRC forms.

For all estates which are not excepted estates

If an estate does not meet the criteria for an excepted estate, regardless of when the death occurred, PRs should submit a full IHT400 account and pay any IHT due on the residual value of the estate after the value of the IBEIPS/HCRS payment has been deducted.

HMRC will provide a unique code after the IHT400 has been processed, and the PR can use this to apply for Confirmation by inserting that code on page 1 of the relevant form C1 and include the certificate issued by HMRC as part of their application for Confirmation.

If making a claim for an award and confirmation has already been granted

The HCRS/IBEIPS award payments are additional assets and where claimants have already obtained confirmation the executors will need to submit the relevant form C4 (S) corrective inventory.听

If the confirmation previously obtained remains an excepted estate after the amendment(s) made by the relevant Form C4(S), that form may be submitted directly to the Sheriff Court/ Commissary Office.

However, despite the relief from IHT, if the confirmation previously obtained was not an excepted estate 바카라 사이트� the relevant form C4(S) must be submitted to HMRC in the first instance. The PR should preserve their compensation payment award letter as evidence of entitlement and send a copy of that letter with the relevant Form C4(S) to HMRC.

Where a relevant form C4(S) requires to be submitted the PR should list the HCRS/IBEIPS compensation award under the 바카라 사이트業ncreases바카라 사이트� section of the relevant form and should insert text 바카라 사이트榗ompensation payment due for바카라 사이트�Infected Blood Estates Interim Payment Scheme바카라 사이트� or 바카라 사이트�The Horizon Conviction Redress Scheme바카라 사이트� and insert a 바카라 사이트楴il바카라 사이트� amount in the boxes 바카라 사이트榁alue as last shown바카라 사이트� and 바카라 사이트楥orrected value바카라 사이트�.听