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HMRC internal manual

Inheritance Tax Manual

Accountability: corrective accounts

If a person who has delivered an account discovers that the account was defective in any material respect either because it contained incorrect information or something was omitted from it, that person must deliver a corrective account (IHTM10701) or corrective inventory (IHTM10751) within 6 months of discovering the error, IHTA84/S217. But, in certain circumstances (IHTM31023), we will allow customers to save up amendments and tell us about them in one go.

But in practice, you can normally dispense (IHTM10702) with the requirement for a formal corrective account. Similar rules (IHTM10752) apply for corrective inventories but in some cases the taxpayers will need to complete a corrective inventory in order to get an Eik to Confirmation (IHTM05092)