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HMRC internal manual

Inheritance Tax Manual

Assessing: checking repayments: additional action if the repayment is referred to you to authorise

If you are the Repayment Security Officer or reviewing officer in receipt of a repayment file and/or Sect 6, you must review the file fully to ensure that the repayment and any set-off is appropriate.

Reviewing officer’s quality check

Check that there are no outstanding issues, or points that may need to be picked-up before the repayment can be considered. Refer any outstanding issues back to the caseworker.

If you are satisfied that the repayment is correct:

  • check that the calculations are accurate
  • check that the figures and dates on the prepared Sect 6 are correct
  • sign and date the bottom of the form.

Send the file to the Repayment Security Team with the Sect 83, Sect 6 and assessments on top of the file.

Repayment Security Officer’s checks

The Repayment Security Officer will:

  • carry out any security checks that are appropriate,
  • date and issue the letter to the taxpayer
  • authorise the PORF and send it to the accounts office
  • issue any calculations