An estate has overpaid IHT instalments (the one tenths due as the property is unsold), on purpose, to minimise interest. However, someone has now realised that there are cash legacies to pay from these estate, and for these to be paid, either the house will need to be sold, or part of the balance paid over to HMRC will need to be reclaimed. The reclaim would not be so much that any due IHT hasn't been paid. Has anyone got any experience of obtaining a partial reclaim of overpaid IHT please? Selling the house is quite difficult at the moment due to the general malaise in the market. Charities form the majority of the legacies. Please note, I am aware it is possible to reclaim overpaid IHT when the asset is sold. This is not the case.
Thanks in advance