TSEM7286 - Deceased persons: repayments over £5000 - issuing R9 to HMRC Trusts & Estates Inheritance Tax

Where the cumulative amount repaid for the periods up to the date of death exceeds £5,000 complete form R9, send this, together with a copy of the will or probate etc if held, to HMRC Trusts & Estates Inheritance Tax Nottingham.

When you make the repayment, advise the claimant that the amount must be returned for inheritance tax purposes.