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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Assessing: repayments: reviewing officer's check

Once you have prepared the Sect 6 and other documents you should pass these and the file to the reviewing officer to check. In Compliance this is usually your manager and in Service repayments are checked by Service Technical Support (STS).

  • If the repayment is £125,000 or over it must be checked by an SO or higher grade. Repayments of £250,000 or more must be checked by a Grade 7 or above.

The repayment will be returned if any of it is not completed accurately.