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HMRC internal manual

Inheritance Tax Manual

Reduced rate for gifts to charity: elections: late claims

Under IHTA84/Sch1A/Para 9(3), an officer of Revenue & Customs has the discretion to admit a late claim for either an election to merge components (IHTM45035) or to opt out of the reduced rate (IHTM45040). The circumstances in which you may admit a late claim are the same as for a late claim to TNRB and you should follow the guidance at IHTM43009.