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HMRC internal manual

Inheritance Tax Manual

Assessing: transferring money: remissions

Where all or part of a calculation is to be remitted, you should prepare the calculation as explained at IHTM31570. You must use a form Enf 12 which is available on SEES. Charges and remissions will be entered separately for tax and interest on the accounting system and you will need to specify the amount of each on the Enf 12.

If Accounts, Nottingham want to see the file they will request it.