Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Assessing: deposits: retention of deposits

We should not hold on to large sums of money on deposit for long periods of time. You should make sure that money on deposit is either applied against outstanding tax or repaid. But, you should not repay money where this might prejudice the interests of HMRC.