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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Determination of questions on previous view of the law: payment and acceptance of tax

Apart from the other bars to assessment (IHTM30401), the general rule is that

  • where an assessment is in accordance with the law and practice at the time it is paid (and we have not expressly conceded or reserved the right to reopen) and
  • as a result of that payment tax has been paid in fullyou should regard that payment as accepted in satisfaction of the tax liability for the purposes of IHTA84/S255 at the earliest date on which we would have issued a clearance certificate (

IHTM40010) in respect of that liability.

You can find details of our practice in cases of delay by HMRC (IHTM30455), when tax is paid by instalments (IHTM30456) and where there are amendments after the change of practice (IHTM30457). Subject to these situations, IHTA84/S255 does not prevent you reopening any assessment where the tax assessed has not been paid in full.