Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

IHT 100: Section J - Authority for repayment of inheritance tax

The transferor, transferee or trustee should use this section to state the exact name(s) of the person or people any repayments of tax should be made out to. The authority only applies to repayments of tax paid on the chargeable event itself. It does not apply to, for example, repayments of tax paid on the free estate or other settled property.

The authority will continue to apply until the transferor, transferee or trustee informs this office otherwise by completing one of the following:

You can find further instructions on repayments at IHTM31601