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

HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Assessing: repayments: RSO's check

Once the form Sect 6 has been checked by the reviewing officer the file will be passed to the Repayment Security Officer to authorise the repayment.

If the Repayment Security Officer discovers any omissions or errors they will return the file to your manager.