IHTM30503 | Remissions: when a claim may be discharged

The circumstances in which a claim for Inheritance Tax may be discharged as irrecoverable or remitted are in accordance with general HMRC guidelines.

The circumstances in which a claim for tax can be discharged as irrecoverable are given in (IHTM30502).

When considering a possible remission of interest please refer to your local instructions and guidance in our Debt Management & Banking, and Complaints & Remedy Guidance, manuals.