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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Innocent error: dealing with claims of innocent error

Taxpayers may claim that an account, information or document was incorrect because ofinnocent error. Typical explanations of innocent error offered by the taxpayers are thatthey

  • were not aware (IHTM36312) of an omitted asset or gift
  • did not know (IHTM36313) that an asset or gift had to be declared
  • were misinformed by a third party (IHTM36314)
  • were let down by an agent (IHTM36315)
  • had acted on advice given by us (IHTM36316)
  • has supplied the information to another part of HMRC(IHTM36317)

You should carefully investigate any claims of innocent error. If you are in doubt youshould seek to interview the taxpayer, and any agent acting, to test the claim at firsthand. Should the taxpayers persist with the claim and you are unable to accept their viewsthen you should seek advice from your B2 manager.