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HMRC internal manual

Inheritance Tax Manual

Assessing: repayments: informing the taxpayer

To inform the taxpayer or agent how much you intend to repay and how long it will take, you should prepare a standard letter SL20 at the same time you prepare the Sect 6 (IHTM31641).

Do not send the letter to the taxpayer or agent:

  • Prepare the letter, but leave it undated.
  • File one copy and place the outgoing copy on the front of the file, signed, but without a hole punch.
  • The Repayment Security Officer will date the letter and send it out when they authorise the repayment.