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HMRC internal manual

Inheritance Tax Manual

Assessing: SAGE: Payments received before SAGE

If you are dealing with any case where money was received before:

  • 24 February 97 in FAO Worthing for Nottingham cases,
  • 17 March 97 in Edinburgh and
  • 24 March 97 in Belfast

You should ask for advice from Accounts, Nottingham.