IHTM30503 - Remissions: when a
claim may be discharged
The circumstances in which a claim for IHT or CTT 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).
Remissions are divided into three general categories:
- remission of interest under the HMRC Code
of Practice (
IHTM30522)
- remission of tax and/or interest where
misleading advice (
IHTM30411) has or assurances have been
given to the taxpayers or where we have failed to act within an
appropriate time (
IHTM30412) and
- remissions falling under the classes of
remission (
IHTM30508).
