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HMRC internal manual

Inheritance Tax Manual

Assessing: dealing with cheques: if you receive a cheque directly

If you receive a cheque directly, you should take it by hand to:

Accounts, Nottingham, if you work in the Nottingham office.

The nominated person in your office, if you work in any other location.

You should do this immediately. For security reasons, you will be asked to sign the log-book to verify that you have handed-in the cheque.