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

HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Erroneous or excessive repayments of tax: recovery procedures

If any steps are being taken to recover the excessive repayment you should keep a close watch on the case and review it at intervals of, say, one month.

Any calculation to recover the tax (and interest including any interest supplement) should be accompanied by an explanatory letter.