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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Pre-owned assets: election into Inheritance Tax: refusal to accept a late election

If you refuse to accept a late election, you must explain your reasons for doing so to the taxpayer. There is no right of appeal against the refusal to accept a late election, although a taxpayer may wish to challenge such a refusal by way of judicial review.

If the chargeable person is unhappy about how we have dealt with their case, you should ask them to write to the Customer Service & Complaints Manager in Nottingham.