It may happen that, after payment has been regarded as satisfying a liability for tax, the claim is shown by a legal decision or a change of practice to have been excessive or non-existent.

If in such circumstances any question should arise of assessing additional tax on the property affected, by reason of the disclosure of other property or otherwise, you should refer the case

via your manager to the Assistant Director.

IHTA84/S255 can apply only where there has been payment and acceptance of tax. It does not prevent the raising of a claim where: