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

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 practice, as long as certain critera are met (IHTM10806) we will allow customers to save up amendments and tell us about them in one go.