IHTM36034 | Procedures for taking penalties on late accounts: initial action in CG and PC&S
From HM Revenue & Customs · Inheritance Tax Manual
When you receive a late account or a late account is referred to you, you should
treat the penalty aspect as a priority
check that the time limit () has been exceeded
check that the taxpayer or their agent has not provided a reasonable excuse
issue the standard penalty letter () with the leaflet IHT13 if appropriate
raise any other enquiries that are necessary
The delivery of a late account does not constitute an enquiry ()