Veronica

I am intending to do a deed of variation on my late mother's will so as to give some of the legacy I have received from her to charity. I understand that this will mean a refund of the Inheritance Tax that has already been paid on this charitable donation. I have two questions. 1. Does HMRC pay interest on the IHT refund? 2. If the answer to Q1 is 'Yes' - is that interst taxable? Thank you.