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HMRC internal manual

Inheritance Tax Manual

Remissions: when a claim may be discharged

The circumstances in which a claim for Inheritance Tax may be discharged as irrecoverable or remitted are in accordance with general HMRC guidelines.

The circumstances in which a claim for tax can be discharged as irrecoverable are given in (IHTM30502).

Remissions are divided into three general categories:

  • remission of interest under the HMRC Code of Practice (IHTM30522)
  • remission of tax and/or interest where misleading advice (IHTM30411) has or assurances have been given to the taxpayers or where we have failed to act within an appropriate time (IHTM30412) and
  • remissions falling under the classes of remission.