I am informed by the Revenue Commissioners that a completed inheritance tax return has been submitted by the solicitor acting for the beneficiary, in which liability has been assessed in an amount of £20,086.20. The commissioners have no power to mitigate the amount due. In the circumstances of this case the commissioners are willing to accept payment of the outstanding liability under an instalment arrangement. Normally, these payments would attract interest, but because of the circumstances of this case, they are concessionally prepared to accept payment of any instalment without interest accruing. Alternatively, the commissioners are prepared to postpone collection of the unpaid tax, if the taxpayer is agreeable to the registration of a charge on the property inherited, in favour of Revenue, equal to the outstanding liability. Normally, interest would accrue on such a charge. However, if this option is availed of by the taxpayer, then it is proposed to waive the interest requirement.