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HMRC internal manual

Inheritance Tax Manual

Assessing: other repayment issues: erroneous or excessive repayments

Trusts & Estates keeps a register of erroneous or excessive (IHTM30501) repayments of tax, interest, and interest supplement. The register is kept by Accounts, Nottingham. If you think we have made a repayment in error you should speak to your manager and then consult the Accounts Team.