No person is liable to pay additional Inheritance Tax that is attributable to any property after four years from the later of;

the date on which the payment (or in the case of tax paid by instalments (IHTM30191) the last payment) was made and accepted, and

the date on which the tax or the last instalment became due

where tax attributable to that property is paid in accordance with an account duly delivered to the Board and the payment is made and accepted in full satisfaction, IHTA84/S240(2).

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