AP4384 - Deceased Persons: Repayments over £5000: Form R9 Notification to HMRC Inheritance Tax Nottingham

Where the cumulative amount repaid for the periods up to the date of death exceeds£5,000

• Complete Form R9
• Send this form together with a copy of the Will or Probate etc if held, to HMRC Inheritance Tax Nottingham.
• Advise the claimant when you make the repayment that the amount has to be returned for Inheritance Tax purposes