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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Assessing: CTDs: applying the CTD

Always use the CTD in the order that the taxpayer requests.

NIOP

Follow the further instructions (IHTM31774) for all cases where the taxpayer wishes to use a CTD to pay tax and/or interest on NIOP (IHTM31012).

IOP

Refer the case to DMB where the taxpayer wishes to use a CTD to pay tax and/or interest on IOP.

  • Attach the relevant calculation completed down to and including tax payable
  • Give details of any request from the taxpayer regarding how the CTD is to be applied.

Problems

Refer any cases where you experience problems in carrying out the CTD procedures to your manager, or the CTD Team, Cumbernauld, if appropriate.