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IHTM36052 | Procedures for taking penalties on late accounts: formal penalty proceedings

From HM Revenue & Customs · Inheritance Tax Manual

Formal penalty proceedings may be appropriate if a taxpayer

  • refuses to pay a penalty

  • disagrees with our views on what constitutes a claim for reasonable excuse (IHTM36061)

  • does not respond to our request for a penalty (IHTM36041).

If any of these situations apply then you should refer the file to your SO manager (in Compliance Group) or the TSS (in PC&S ) who will consult with Litigation about having the penalty formally awarded by the First-tier Tribunal or a court.