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HMRC internal manual

Inheritance Tax Manual

Adjustment of tax paid: repayments

If we are satisfied that too much tax or interest has been paid, the amount overpaid is repayable unless:

  • the claim for repayment is made more than four years after the date of payment, or last payment, of the tax or interest - IHTA84/S241 (1), or
  • there is a change in the view of law or practice (IHTM30451).

The four year limit does not apply where the charge to Inheritance Tax itself - (as distinct from the amount of tax charged) was based on an error of fact (for example, the assumption that a person has died when they are alive).  For this purpose an alleged error in valuation is not an error of fact.