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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.2 IHT accounts and returns /IHT accounts—administration / I11.217 IHT corrective accounts (C4)
Commentary

I11.217 IHT corrective accounts (C4)

IHT, trusts and estates

A person who has delivered an account may subsequently discover that the account contains a material defect which may be an error of omission or commission. If this is the case they must, within six months of his discovery, deliver a further account containing the information to correct the error1. Failure to do so will result in a penalty2.

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