Inheritance Tax Act 1984 section 217

Defective accounts

Section 217 requires a person who discovers a material error or omission in an inheritance tax account previously delivered under section 216 to submit a corrective account to HMRC within six months of that discovery.

• If a person has delivered an inheritance tax account under section 216 and later discovers it is materially defective, they must act to correct it.
• A defect is material if something has been incorrectly included in, or wrongly omitted from, the original account.
• A further account must be delivered to HMRC containing sufficient information to remedy the defect.
• The corrective account must be delivered within six months of the date the person discovers the defect.