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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: instalment cases

You should adopt the following practice where:

  • tax is being paid by statutory instalments (IHTM30191) and
  • the view of the law on which the original assessments were based is shown by judicial decision to be erroneous or is changed on the instructions of HMRC.Past and future assessments may be amended

in favour of the taxpayers.

But past and future assessments should not be amended in favour of HMRC if the outstanding instalments are the only matter that would prevent IHTA84/S255 applying. For the purposes of the last part of the general rules (IHTM30454), the earliest date is the one on which we would have issued at the same title a clearance certificate (IHTM40010) save and except the property on which tax is being paid by instalments.

The above instructions apply to any assessments on non-instalment option property (IHTM30172) at the same title as the instalment assessments and not solely to the instalment assessments.