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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Incorrect account, information or document: repayment of tax

Repayments of tax (IHTM31601) are due to the estate. Penalties are due from the taxpayer personally. This means that if you need to make a repayment of tax you should not delay it or withhold it because a penalty issue remains open. But you may retain part of the repayment to set-off against any penalty that may become due if you are specifically asked to do so by the taxpayers.