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HMRC internal manual

Inheritance Tax Manual

Assessing: deposits: introduction

A deposit is a sum of money

  • placed by the taxpayer
  • with HMRC
  • against a possible liability to Inheritance Tax
  • to stop interest from accruing on that sum.

When you receive a deposit, file it inside the file cover and note the details. If your registry staff enter the details, they will notify you of the deposit so you can consider how to deal with it.