Deed of variation and inheritance tax

Strasbourg1955

Time limit for a deed of variation is 2 years, but time limit for IHT is 6 months. What happens if you make a deed of variation to benefit charity after you've paid the IHT?  You have then paid too much IHT but can you get it back?

Keep_pedalling

Yes, you will be able to claim overpaid tax back using the corrective account form.

https://assets.publishing.service.gov.uk/media/64c278787aea5b001407507d/8556174_DCS_RIS.pdf

bikeman

You complete a IHT C4 corrective account form within 2 years of the date of death and claim back the overpayment.