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HMRC internal manual

Inheritance Tax Manual

Woodlands: European Economic Area (EEA) - retrospective application for deaths before 22 April 2009

Under section 122(7) Finance Act 2009 the woodlands relief provisions were extended to states within the EEA (IHTM04377) but outside the United Kingdom retrospectively for deaths where the tax (or any instalment of tax) payable

  • would have been due on or after 22 April 2009, or
  • was paid or due on or after 23 April 2003.

Where tax under this subsection has already been paid, HMRC must repay tax and any appropriate interest if, but only if, a claim for repayment is made on or before:-

  • the date determined under section 241(1) of the IHTA84 as the last date on which the claim may be made (IHTM30402), or
  • 21 April 2010,

whichever is later, FA2009/S122(8).

Any case where a claim for a repayment is made under the extended provisions should be referred to Technical.