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HMRC internal manual

Inheritance Tax Manual

Assessing: SAGE: repayments

Repayments are effectively processed when the PORF is sent to the accounts office Shipley. You must not withdraw any repayment calculations at this late stage. If you need to issue a revised calculation, you should wait until you know that the Sect 6 repayment warrant has been returned from Shipley.

To withdraw a Payable Order, use the Sect 6A procedure (IHTM31711) as normal.