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HMRC internal manual

Inheritance Tax Manual

Assessing: repayments: Sect 83

Sect 83 is a routing slip to direct the file to the appropriate persons in the repayment process. It is also available on SEEs forms and letters. Ensure that it is on the top of your repayment papers when you send the file to be reviewed.

Select the appropriate option to indicate whether

  • the registry can file the slip and send the file to the rack, or
  • You want the file returned directly to you (for instance, if you have other issues to deal with).