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IHTM36000 | Penalties: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents181 entries

  1. IHTM36001Penalties: summary
  2. IHTM36002Penalties: introduction
  3. IHTM36010Penalties: types of penalty
  4. IHTM36021Late accounts: when to seek a penalty?
  5. IHTM36022Late accounts: accounts subject to a penalty
  6. IHTM36023Late accounts: penalties chargeable
  7. IHTM36032Procedures for taking penalties on late accounts: who is responsible for requesting a penalty?
  8. IHTM36033Procedures for taking penalties on late accounts: identifying late accounts
  9. IHTM36034Procedures for taking penalties on late accounts: initial action in CG and PC&S
  10. IHTM36041Penalty request letter: general
  11. IHTM36042Penalty request letter: standard letter
  12. IHTM36050Procedures for taking penalties on late accounts: no response to request for penalty
  13. IHTM36051Procedures for taking penalties on late accounts: taxpayer claims reasonable excuse
  14. IHTM36052Procedures for taking penalties on late accounts: formal penalty proceedings
  15. IHTM36053Procedures for taking penalties on late accounts: settling the penalty enquiry
  16. IHTM36061Reasonable excuse: general
  17. IHTM36062Reasonable excuse: account lost or delayed in the post
  18. IHTM36063Reasonable excuse: loss of financial records or other papers
  19. IHTM36064Reasonable excuse: serious illness, absence or domestic problems
  20. IHTM36065Reasonable excuse: bereavement
  21. IHTM36066Reasonable excuse: not aware an account had to be delivered
  22. IHTM36067Reasonable excuse: account, or the affairs of the deceased person, are too difficult
  23. IHTM36068Reasonable excuse: pressure of work
  24. IHTM36069Reasonable excuse: failure by an agent
  25. IHTM36070Reasonable excuse: lack of information
  26. IHTM36071Reasonable excuse: foreign grants
  27. IHTM36081Failure to deliver an account: when can you seek a penalty?
  28. IHTM36082Failure to deliver an account: penalties chargeable
  29. IHTM36091Failure to deliver an Instrument of Variation where additional tax payable: when can you seek a penalty?
  30. IHTM36092Failure to deliver an instrument of variation where additional tax payable: penalties chargeable
  31. IHTM36101Incorrect account, information or document: when is an account, information or document incorrect?
  32. IHTM36102Incorrect account, information or document: types of penalty
  33. IHTM36103Incorrect account, information or document: s.247 (1) penalty
  34. IHTM36104Incorrect account, information or document: s.247(3) penalty
  35. IHTM36105Incorrect account, information or document: s.247(4) penalty
  36. IHTM36106Incorrect account, information or document: s.248(1) penalty
  37. IHTM36107Incorrect account, information or document: s.248(2) penalty
  38. IHTM36108Incorrect account, information or document: time limit for seeking penalties
  39. IHTM36122Investigating incorrect accounts, information or documents: when to consider penalties?
  40. IHTM36123Investigating incorrect accounts, information or documents: criteria for considering penalties
  41. IHTM36140Investigating incorrect accounts, information or documents: who is responsible for taking up penalty enquiries?
  42. IHTM36142Investigating incorrect accounts, information or documents: initial action in Compliance Group
  43. IHTM36143Investigating incorrect accounts, information or documents: consulting valuers
  44. IHTM36144Investigating incorrect accounts, information or documents: risk assessing the potential penalty
  45. IHTM36151Raising enquiries into incorrect accounts, information and documents: general approach
  46. IHTM36152Raising enquiries into incorrect accounts, information and documents: initial questions
  47. IHTM36153Raising enquiries into incorrect accounts, information and documents: undervaluations (general)
  48. IHTM36154Raising enquiries into incorrect accounts, information and documents: undervaluations of land and buildings
  49. IHTM36156Issuing leaflet IHT 13: when and why is an IHT 13 issued?
  50. IHTM36157Issuing leaflet IHT 13: draft introductory wording for opening an investigation into an undervaluation
  51. IHTM36158Issuing leaflet IHT 13: draft introductory wording for opening an investigation into an omission
  52. IHTM36161Dealing with taxpayer's replies: general
  53. IHTM36162Dealing with taxpayer's replies: do not make assumptions
  54. IHTM36163Dealing with taxpayer's replies: inconsistency in taking up cases
  55. IHTM36164Dealing with taxpayer's replies: claims that excess monetary deposits prevent a penalty being sought
  56. IHTM36165Investigating incorrect accounts, information or documents: noting up penalty time limits
  57. IHTM36166Investigating incorrect accounts, information or documents: death of person incurring a penalty
  58. IHTM36167Investigating incorrect accounts, information or documents: deciding the amount of penalty due
  59. IHTM36171Calculating the penalty: Board’s policy
  60. IHTM36172Calculating the penalty: effect of criminal proceedings
  61. IHTM36174Calculating the penalty: general approach
  62. IHTM36175Calculating the penalty: de minimis limits for seeking a penalty
  63. IHTM36176Calculating the penalty: culpable tax
  64. IHTM36177Calculating the penalty: factors to take into account when abating a penalty
  65. IHTM36178Calculating the penalty: penalties due on more than one asset
  66. IHTM36181Disclosure: what does disclosure mean?
  67. IHTM36182Disclosure: what to allow for disclosure?
  68. IHTM36183Disclosure: additional abatement
  69. IHTM36191Co-operation: what factors to take into account?
  70. IHTM36192Co-operation: genuine disagreements and ‘external’ intervention
  71. IHTM36193Co-operation: lack of co-operation by an agent
  72. IHTM36201Gravity: what to take into account?
  73. IHTM36202Gravity: size of underpayment
  74. IHTM36203Gravity: calculating the abatement
  75. IHTM36204Gravity: minor offences
  76. IHTM36205Gravity: middle range offences
  77. IHTM36206Gravity: more serious offences
  78. IHTM36207Gravity: most serious offences
  79. IHTM36208Gravity: section 248 penalties
  80. IHTM36210Calculating the penalty: normal penalty loadings impracticable
  81. IHTM36211Calculating the penalty: penalty calculation form
  82. IHTM36222Negotiating a penalty: when to seek to agree a penalty
  83. IHTM36223Negotiating a penalty: prior approval for expected offer
  84. IHTM36224Negotiating the penalty: informing the taxpayer
  85. IHTM36225Negotiating a penalty: establishing culpability
  86. IHTM36226Negotiating a penalty: establishing fraud
  87. IHTM36231Taxpayer does not make the expected offer: general
  88. IHTM36232Taxpayer does not make the expected offer: normal negotiating limits
  89. IHTM36233Taxpayer does not make the expected offer: culpability disputed
  90. IHTM36234Taxpayer does not make the expected offer: culpability disputed but taxpayers prepared to make an acceptable offer
  91. IHTM36235Taxpayer does not make the expected offer: payment of less than the expected offer made
  92. IHTM36236Taxpayer does not make the expected offer: refusal to co- operate
  93. IHTM36237Taxpayer does not make the expected offer: insufficient means
  94. IHTM36240Negotiating a penalty: request for time to pay
  95. IHTM36251Instalment offers: general
  96. IHTM36252Instalment offers: considering formal instalment arrangements
  97. IHTM36253Instalment offers: recalculating the penalty
  98. IHTM36254Instalment offers: payments exceeding 2 years
  99. IHTM36255Instalment offers: method of payment
  100. IHTM36256Instalment offers: early settlement
  101. IHTM36262Settling the penalty: acceptable offer made
  102. IHTM36263Settling the penalty: checking the completed offer
  103. IHTM36264Settling the penalty: correcting errors in the offer
  104. IHTM36265Settling the penalty: taxpayer forwards own letter of offer
  105. IHTM36266Settling the penalty: delay in accepting offer
  106. IHTM36267Settling the penalty: letter of acceptance
  107. IHTM36268Settling the penalty: administrative procedures
  108. IHTM36271Improving future compliance: general approach
  109. IHTM36272Improving future compliance: joint property
  110. IHTM36274Improving future compliance: personal representatives employing agents
  111. IHTM36275Improving future compliance: valuations of land
  112. IHTM36276Improving future compliance: provisional estimates of value
  113. IHTM36277Improving future compliance: funding problems of tax due on delivery of the IHT400
  114. IHTM36280Incorrect account, information or document: repayment of penalty
  115. IHTM36281Incorrect account, information or document: repayment of tax
  116. IHTM36291Fraud: what is fraud?
  117. IHTM36292Fraud: examples of fraud
  118. IHTM36293Fraud: dealing with suspected fraud
  119. IHTM36294Fraud: role of Fraud Investigation Service
  120. IHTM36301Negligence: what is negligence?
  121. IHTM36302Negligence: who must you show to be negligent?
  122. IHTM36303Negligence: onus of proof
  123. IHTM36311Innocent error: dealing with claims of innocent error
  124. IHTM36312Innocent error: not aware of omitted asset or gift
  125. IHTM36313Innocent error: did not know that asset or gift had to be declared
  126. IHTM36314Innocent error: misinformed by a third party
  127. IHTM36315Innocent error: agent's failure
  128. IHTM36316Innocent error: advice given by IHT
  129. IHTM36317Innocent error: information supplied to another part of HMRC
  130. IHTM36320Negligence: miscalculation
  131. IHTM36331Letters of offer: importance of correctness
  132. IHTM36332Letters of offer: drafting the letter (general)
  133. IHTM36333Letters of offer: checklist
  134. IHTM36334Letters of offer: using precise terms
  135. IHTM36335Letters of offer: consideration
  136. IHTM36336Letters of offer: duties included
  137. IHTM36337Letters of offer: taxpayer’s default
  138. IHTM36338Letters of offer: interest and penalties
  139. IHTM36339Letters of offer: amount of the offer
  140. IHTM36340Letters of offer: date of payment
  141. IHTM36341Letters of offer: excluded duties
  142. IHTM36342Letters of offer: signature
  143. IHTM36343Letters of offer: tax year
  144. IHTM36344Letters of Offer: interest clause
  145. IHTM36345Letters of Offer: instalment offers (general)
  146. IHTM36346Letters of Offer: instalment offers (examples)
  147. IHTM36351Standard letters of offer: specimen form of offer involving penalties only
  148. IHTM36352Standard letters of offer: specimen form of offer involving tax, interest and penalties
  149. IHTM36353Standard letters of offer: specimen form of offer involving penalties only, payable by instalments - England, Wales and Northern Ireland cases
  150. IHTM36354Standard letters of offer: specimen form of offer involving tax, interest and penalties, payable by instalments - England, Wales and Northern Ireland cases
  151. IHTM36355Standard letters of offer: specimen form of offer involving penalties only, payable by instalments - Scottish cases
  152. IHTM36356Standard letters of offer: specimen form of offer involving tax, interest and penalties, payable by instalments - Scottish cases
  153. IHTM36361Reports to Tax Administration, Litigation and Advice (TALA)
  154. IHTM36362Reports to Tax Administration, Litigation and Advice (TALA): form of report
  155. IHTM36371Recording penalties: general
  156. IHTM36372Recording penalties: database for non-COMPASS penalties
  157. IHTM36373Recording penalties: creating a penalty record on COMPASS
  158. IHTM36374Recording penalties: opening a penalty record on COMPASS
  159. IHTM36375Recording penalties: enquiry not required
  160. IHTM36376Recording penalties: closing a penalty record on COMPASS
  161. IHTM36377Recording penalties: entering data on the penalties database
  162. IHTM36391Accounting procedures: bringing payment of penalty to account
  163. IHTM36392Accounting procedures: payment not received by due date
  164. IHTM36393Accounting procedures: defaulting taxpayer
  165. IHTM36394Accounting procedures: repaying a penalty
  166. IHTM36401Human Rights and penalties: introduction
  167. IHTM36402Human Rights and penalties: Article 6 advice
  168. IHTM36403Human Rights and penalties: what you should say in a letter
  169. IHTM36404Human Rights and penalties: what you should say at a meeting
  170. IHTM36405Human Rights and penalties: what to do if the taxpayer refuses to co- operate
  171. IHTM36411Public Funding for penalty hearings: when is Public Funding available?
  172. IHTM36412Public Funding for penalty hearings: when you must issue the Public Funding Leaflet
  173. IHTM36413Public funding for penalty hearings: Public funding and s.245 penalties
  174. IHTM36414Public funding for penalty hearings: requests for public funding leaflets
  175. IHTM36031Procedures for taking penalties on late accounts: summary of procedures (chart)
  176. IHTM36121Investigating incorrect accounts, information or documents: what to do when you have an incorrect account, information or document (chart)
  177. IHTM36141Investigating incorrect accounts, information or documents: establishing whether a penalty is appropriate (chart)
  178. IHTM36173Calculating the penalty: how to calculate a penalty (chart)
  179. IHTM36221Negotiating a penalty: summary of procedures (chart)
  180. IHTM36261Settling the penalty: summary of procedures (chart)
  181. IHTM36273Improving future compliance: completing enquiries before delivering an account