IHTM31722 - Assessing: other repayment issues: erroneous or excessive repayments
Trusts & Estates keeps a register of erroneous or excessive (IHTM30501) repayments of tax, interest, and interest supplement. The register is kept by Accounts, Nottingham. If you think we have made a repayment in error you should speak to your manager and then consult the Accounts Team.