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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Excepted transfers and terminations - requirement to deliver an account

Where a person has not delivered an account in the belief that the transfer or termination was excepted, and they subsequently discover that the transfer or termination was not excepted from the requirement to deliver an account, then provided they deliver an account within six months of that discovery, they are treated as if they had delivered their account within the proper time frame.