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

HMRC internal manual

Inheritance Tax Manual

Assessing: CTDs: cancelled calculations

When you wish to cancel a calculation which has been paid and any part of the payment has been made by CTD you should

  • ask the taxpayer to forward a letter authorising the use of the CTD against a fresh claim
  • complete a fresh calculation and send it to the CTD Team with the taxpayer’s letter of authorisation and a covering memo quoting the CTD file number, stating that the previous calculation has been cancelled.

CTD Team will then proceed in the usual manner.