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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Checking form IHT 30: section E

Section E caters for the situation where the application is accompanied by details of amendments that result in a repayment of tax (IHTM31000). There is space for applicants to give the names of the persons they would like the repayment to be made out to. This replaces any earlier repayment advice you may have received.

If Section E has not been filled in and there is no earlier information about repayments you should not reject or return the IHT30. If a repayment is due you should consider sending a form Sect 66a (IHTM31000).