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HMRC internal manual

Inheritance Tax Manual

Erroneous or excessive repayments of tax: interest supplement

Any repayment of tax or interest carries interest known as the ‘interest supplement’ (IHTM31665). When an interest supplement is erroneous or excessive

  • if the error is made because of inaccurate information given by us on form Sect 6 (IHTM31641), these instructions apply but

  • if the error is because of a miscalculation by Accounts Office Shipley (AOS), you should write to AOS drawing their attention to the error and inviting them to recover the sum overpaid.