Reliefs for successive charges (otherwise known as quick succession relief or QSR) arises principally on death, see I4.266. It can also apply to settled property subject to a qualifying interest in possession (QIIP), and not only where a charge on death is involved1. The relief reduces the amount of the tax charged on the later transfer by reference to the tax charged on the earlier transfer.
The appropriate percentages of relief are2:
| Period between transfers | Percentage |
| 1 year or less | 100 |
| More than 1 year but not more than 2 years | 80 |
| More than 2 years but not more than 3 years | 60 |
| More than 3 years but not more than 4 years | 40 |
| More than 4 years but not more than 5 years | 20 |
Provision is made for more than one transfer within the five years. The relief is given in respect of the earliest of the later transfers unless the reduction is of less than the whole of the tax, in which case reductions
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