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Published on 13 July 2020

Have you lost someone to the coronavirus who was working in a frontline role during the pandemic?

News

Losing someone who was helping others during this pandemic must be very difficult. If the death also potentially results in an inheritance tax bill, that can add to the trauma.

Image of the words inheritance tax on a computer screen
(c) Shutterstock / Sam72

There is an exemption from inheritance tax that could apply if:

  • The individual died as a result of contracting the coronavirus while they were working as an ‘emergency responder’ during the pandemic; or
  • The individual died of another illness that was aggravated by the individual working as an ‘emergency responder’ during the pandemic.

The term emergency responder will certainly include frontline NHS staff, but may include volunteers and others.

Read more in our coronavirus guidance: Inheritance tax exemption: death of emergency workers and those providing aid.

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