IHTM30402 - Adjustment of tax paid: repayments

If it is proved to our satisfaction that too much tax or interest has been paid, the excess is repayable unless

• the claim for repayment is made more than six years after the date of payment, or last payment, of the tax or interest - IHTA84/S241 (1), or
• where there is a change of view of law or practice ( IHTM30451).

The six year limitation does not apply where the charge to IHT itself - as distinct from the amount of tax charged - was based on an error of fact (for example the assumption that a person in fact alive has died). For this purpose an alleged error in valuation is not an error of fact.