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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Loss on sale of land: procedures: referrals to Technical

Though most claims for relief are straightforward the legislation is complex.

If you have any doubts or difficulties applying the legislation you should refer the problem to Technical. These will include cases where

  • the claim is made by a person who has not paid or is not paying the tax
  • the taxpayer wants to withdraw a claim for relief after it has been made
  • you receive a general enquiry about the operation of the relief.

The relevant instructions will also tell you when you must refer something to Technical.