Inheritance Tax Act 1984 section 214

Certificates of tax paid

Section 214 deals with the issue of certificates by HMRC where a person has paid inheritance tax on property for which they are not ultimately liable, and the evidential effect of those certificates.

• A person who has paid or borne inheritance tax for which they are not ultimately liable may apply to HMRC for a certificate confirming the tax paid and the debts and encumbrances allowed in the property valuation.
• The certificate is conclusive evidence as between the person who should ultimately bear the tax and the person seeking to recover it, except to the extent of any repayment due from HMRC.
• Any repayment of tax that HMRC is required to make is properly discharged if paid to the person who produces the certificate.
• References to tax throughout this provision include interest on tax.