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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Assessing: repayments: preparation of repayments

Before you start preparing a repayment (other than certain offset repayments (IHTM31683), make sure you have an authorised payee (IHTM31662).

For repayments other than certain offset repayments, you will need to prepare:

You should attach copies of these to the front of your file.

You must prepare the forms carefully, so that

  • as far as possible they are self-explanatory,
  • they specifically draw the attention of the reviewing officer to any unusual or specific feature that might not be obvious from the calculation.

Attach any outgoing letter (IHTM31661) to the front of the file without a hole punch so the reviewing officer can date and issue it if the repayment figures are agreed.

You should then pass the file to the reviewing officer for the quality check to be done.