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Unilateral relief may be available as a credit against UK inheritance tax (IHT) where a tax of a character similar to IHT has been imposed on property in an overseas territory.

Unilateral relief will apply in relation to territories to which double tax relief does not apply.

Where double tax relief can also apply, the provision that provides the greatest relief can be claimed. See the Double tax relief for IHT guidance note.

Some foreign jurisdictions have their own version of unilateral relief, such as Germany. These may be limited to some extent (in the same way as UK unilateral relief).