IHTM11138 - Procedure: exemption not deducted

Details of any charity exemption being deducted are normally included in any account submitted.

The taxpayer or agent does not need to make a formal claim for the exemption. If the exemption:

• is not deducted, but
• is clearly due (for example legacies, even small ones, to known qualifying charities)

you should adjust the tax when convenient, subject to the general guidance (IHTM31601) about repayments.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)