IHTM05203 - Compensation schemes: The Infected Blood Compensation Scheme, Infected Blood Estates Interim Payment Scheme and The Horizon Conviction Redress Scheme (Scotland)
Source: gov.uk (2025-09-18)


Background

The Infected Blood Compensation Scheme (IBCS) has been set up to pay compensation to victims of infected blood in the UK. In August 2024, the IBCS was established in regulations. These regulations gave the Infected Blood Compensation Authority (IBCA) the powers to start making ‘core’ compensation payments to infected people, both living and deceased and to pay compensation for infected people registered with an Infected Blood Support Scheme (IBSS).

The Infected Blood Estates Interim Payment Scheme (IBEIPS) is a UK-wide scheme, administered on behalf of the UK Government 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 up to £310,000 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.

On 12 February 2025, Government laid additional draft regulations which included expanding the eligibility of the IBCS to include people who are affected and introducing the supplementary compensation routes.

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. 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. The Scottish Parliament passed a similar bill on 13 June 2024 to quash the wrongful convictions of postmasters in Scotland.

Applying for Confirmation

If the person eligible for compensation has died, anyone who represents their estate will need to provide confirmation before the administrators of the Scheme can make a payment.

There is a simplified process for Personal Representatives (PRs) who are applying for Confirmation to claim compensation.

However, the underlying process for applying for Confirmation has not changed.

This guidance may not cover every situation. It must be used alongside other available guidance when applying for Confirmation. The exact steps you need to take will depend on:
- Whether the deceased died with a Will (testate) or without one (intestate);
- Whether the estate meets the criteria for an excepted estate (IHTM06011 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06011)); and
- When the death occurred.
Note: PRs should seek legal advice if you are unsure how to proceed. For estates with a gross value of £36,000 or less, you may be able to get assistance from the sheriff clerk.

Court fees

You might have to pay a fee to the court when you apply for Confirmation, depending on the value of the estate. Further information on court fees can be found here (https://www.scotcourts.gov.uk/taking-action/court-fees/sheriff-court-fees/) under the 'Commissary'.

You may have other costs if you use a solicitor.

If the person died without a will (intestate)

You may need to apply to the court to be appointed as an ‘executor dative’ before you can apply for confirmation. You must lodge a petition for this appointment with the court that has jurisdiction where the person who died was last domiciled.

Where the gross estate is a small estate (£36,000 or less) those entitled to the appointment as executor dative 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 here (https://www.scotcourts.gov.uk/taking-action/dealing-with-a-deceaseds-estate-in-scotland/small-estates/).

Where an estate exceeds £36,000, SCTS staff cannot help you apply for Confirmation to large estates. You should get legal advice from a Scottish solicitor.

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 PR or their solicitor should:
- Complete the Inventory Form C1 (2022).
- Submit a covering letter with their application that staes that they are applying for Confirmation, to claim under the Infected Blood Compensation Scheme (IBCS) or the Infected Blood Estates Interim Payment Scheme (IBEIPS) or the Horizon Conviction Redress Scheme (HCRS).
- On page 3 of the Form C1 (2022), under the Inventory section, the PR should insert details of the relevant claim with the agreed narratives set out below:
- for IBCS: 'Compensation core payment due the Infected Blood Compensation Scheme'
- for IBEIPS: 'Compensation payment due Infected Blood Estates Interim Payment Scheme'
- for the HCRS: 'Compensation due the Horizon Conviction Redress Scheme'
The value of the claim to be extended to the right-hand column on page 3 of the inventory will be 'NIL' for the compensation value. For example:

Movable Estate in Scotland
- Cash in hand = £500
- Compensation payment due the 'Infected Blood Compemsation Scheme' or ‘Infected Blood Estates Interim Payment Scheme’ or ‘The Horizon Conviction Redress Scheme’ = £0.00
Or

Movable Estate in Scotland
- Cash in hand = £500
- Compensation core payment due the 'Infected Blood Compemsation Scheme' or ‘Infected Blood Estates Interim Payment Scheme’ or ‘The Horizon Conviction Redress Scheme’ = £0.00
You must disclose all items of the estate in Scotland, England and Wales and Northern Ireland. When you apply, remember:
- You must include at least one other item of the estate in Scotland with a value that is not 'NIL', such as cash or personal items valued at the date of death.
- You cannot apply if the only item listed is a compensation award with a 'NIL 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 was last domiciled. If the application is in order, they will send the Grant of Confirmation directly to the PR or their solicitor.

Read the guidance notes on completing Form C1 (2022) available here (https://www.gov.uk/government/publications/inheritance-tax-notes-for-completion-of-forms-c1-and-c5-c3-2006).

Deaths on or before 31 December 2021 and the estate meets criteria for an excepted estate and Confirmation has not already been obtained

For all IBCS/IBEIPS/HCRS deaths on or before 31 December 2021, if the estate meets the excepted estate criteria, the PR of their solicitor must complete Form C5 (2006) as well as form C1 (2021). Do not use forms from before 2006. Read the guidance notes on completing Form C1 available here (https://www.gov.uk/government/publications/inheritance-tax-notes-for-completion-of-forms-c1-and-c5-c3-2006).

The PR or their solicitor should
- Include a covering letter with the Form C1 (2021) and Form C5 (2006) stating that you are applying for confirmation to claim under the IBEIPS, IBCS or the HCRS.
- In box 10 (other information) in the Form C5 (2006), state that that compensation award listed in the inventory is exempt or relieved from IHT.
- Follow the same procedure for completing the inventory on Form C1 as for deaths on or after 1 January 2022.
The rest of the process is the same as for deaths that occurred on or after 1 January 2022.

For all estates which are not excepted estates and Confirmation has not already been obtained

If an estate does not meet the criteria for an 'excepted estate', PRs must complete a full IHT400 account before applying for Confirmation. This applies regardless of when the death occurred. Any Inheritance Tax (IHT) due should be paid on the residual value of the estate after the value of the IBEIPS, IBCS or HCRS payment has been deducted.

HMRC will provide the PR with a certificate and unique code after the IHT400 has been processed. This unique code should be entered on page 1 of the relevant form C1 and include the certificate issued by HMRC as part of their application for Confirmation.

If Confirmation has already been granted

You may need to apply to the court again if the compensation payment was not included in the original Confirmation.

Adding assets to an existing Confirmation (Eik to Confirmation)

An ‘Eik to Confirmation’ is an application to add newly discovered assets to the original Confirmation. You may need to do this if the right to a compensation award was part of the estate at the date of death but was not included in the original grant of Confirmation.

Where an Eik to Confirmation is required, it should be submitted using the appropriate Form C4(S), depending on the date of death, and sent to the court that issued the original grant of confirmation.

You may have to pay a court fee - further information can be found here (https://www.scotcourts.gov.uk/taking-action/court-fees/sheriff-court-fees/) under the 'Commissary' section of the court fee guidance.

If the gross value of the estate, when combined with the amount previously confirmed, does not exceed £36,000, the personal representative (PR) may request assistance from the sheriff court in preparing the Form C4(S).

You should seek legal advice if you are unsure whether an Eik is required.