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Official guidance

Inheritance Tax Manual

IHTM36000 · Penalties

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IHTM36001 · Summary
IHTM36002 · Introduction
IHTM36010 · Types of penalty
IHTM36021 · Late accounts: when to seek a penalty?
IHTM36022 · Late accounts: accounts subject to a penalty
IHTM36023 · Late accounts: penalties chargeable
IHTM36032 · Procedures for taking penalties on late accounts: who is responsible for requesting a penalty?
IHTM36033 · Procedures for taking penalties on late accounts: identifying late accounts
IHTM36034 · Procedures for taking penalties on late accounts: initial action in CG and PC&S
IHTM36041 · Penalty request letter: general
IHTM36042 · Penalty request letter: standard letter
IHTM36050 · Procedures for taking penalties on late accounts: no response to request for penalty
IHTM36051 · Procedures for taking penalties on late accounts: taxpayer claims reasonable excuse
IHTM36052 · Procedures for taking penalties on late accounts: formal penalty proceedings
IHTM36053 · Procedures for taking penalties on late accounts: settling the penalty enquiry
IHTM36061 · Reasonable excuse: general
IHTM36062 · Reasonable excuse: account lost or delayed in the post
IHTM36063 · Reasonable excuse: loss of financial records or other papers
IHTM36064 · Reasonable excuse: serious illness, absence or domestic problems
IHTM36065 · Reasonable excuse: bereavement
IHTM36066 · Reasonable excuse: not aware an account had to be delivered
IHTM36067 · Reasonable excuse: account, or the affairs of the deceased person, are too difficult
IHTM36068 · Reasonable excuse: pressure of work
IHTM36069 · Reasonable excuse: failure by an agent
IHTM36070 · Reasonable excuse: lack of information
IHTM36071 · Reasonable excuse: foreign grants
IHTM36081 · Failure to deliver an account: when can you seek a penalty?
IHTM36082 · Failure to deliver an account: penalties chargeable
IHTM36091 · Failure to deliver an Instrument of Variation where additional tax payable: when can you seek a penalty?
IHTM36092 · Failure to deliver an instrument of variation where additional tax payable: penalties chargeable
IHTM36101 · Incorrect account, information or document: when is an account, information or document incorrect?
IHTM36102 · Incorrect account, information or document: types of penalty
IHTM36103 · Incorrect account, information or document: s.247 (1) penalty
IHTM36104 · Incorrect account, information or document: s.247(3) penalty
IHTM36105 · Incorrect account, information or document: s.247(4) penalty
IHTM36106 · Incorrect account, information or document: s.248(1) penalty
IHTM36107 · Incorrect account, information or document: s.248(2) penalty
IHTM36108 · Incorrect account, information or document: time limit for seeking penalties
IHTM36122 · Investigating incorrect accounts, information or documents: when to consider penalties?
IHTM36123 · Investigating incorrect accounts, information or documents: criteria for considering penalties
IHTM36140 · Investigating incorrect accounts, information or documents: who is responsible for taking up penalty enquiries?
IHTM36142 · Investigating incorrect accounts, information or documents: initial action in Compliance Group
IHTM36143 · Investigating incorrect accounts, information or documents: consulting valuers
IHTM36144 · Investigating incorrect accounts, information or documents: risk assessing the potential penalty
IHTM36151 · Raising enquiries into incorrect accounts, information and documents: general approach
IHTM36152 · Raising enquiries into incorrect accounts, information and documents: initial questions
IHTM36153 · Raising enquiries into incorrect accounts, information and documents: undervaluations (general)
IHTM36154 · Raising enquiries into incorrect accounts, information and documents: undervaluations of land and buildings
IHTM36156 · Issuing leaflet IHT 13: when and why is an IHT 13 issued?
IHTM36157 · Issuing leaflet IHT 13: draft introductory wording for opening an investigation into an undervaluation
IHTM36158 · Issuing leaflet IHT 13: draft introductory wording for opening an investigation into an omission
IHTM36161 · Dealing with taxpayer's replies: general
IHTM36162 · Dealing with taxpayer's replies: do not make assumptions
IHTM36163 · Dealing with taxpayer's replies: inconsistency in taking up cases
IHTM36164 · Dealing with taxpayer's replies: claims that excess monetary deposits prevent a penalty being sought
IHTM36165 · Investigating incorrect accounts, information or documents: noting up penalty time limits
IHTM36166 · Investigating incorrect accounts, information or documents: death of person incurring a penalty
IHTM36167 · Investigating incorrect accounts, information or documents: deciding the amount of penalty due
IHTM36171 · Calculating the penalty: Board’s policy
IHTM36172 · Calculating the penalty: effect of criminal proceedings
IHTM36174 · Calculating the penalty: general approach
IHTM36175 · Calculating the penalty: de minimis limits for seeking a penalty
IHTM36176 · Calculating the penalty: culpable tax
IHTM36177 · Calculating the penalty: factors to take into account when abating a penalty
IHTM36178 · Calculating the penalty: penalties due on more than one asset
IHTM36181 · Disclosure: what does disclosure mean?
IHTM36182 · Disclosure: what to allow for disclosure?
IHTM36183 · Disclosure: additional abatement
IHTM36191 · Co-operation: what factors to take into account?
IHTM36192 · Co-operation: genuine disagreements and external intervention
IHTM36193 · Co-operation: lack of co-operation by an agent
IHTM36201 · Gravity: what to take into account?
IHTM36202 · Gravity: size of underpayment
IHTM36203 · Gravity: calculating the abatement
IHTM36204 · Gravity: minor offences
IHTM36205 · Gravity: middle range offences
IHTM36206 · Gravity: more serious offences
IHTM36207 · Gravity: most serious offences
IHTM36208 · Gravity: section 248 penalties
IHTM36210 · Calculating the penalty: normal penalty loadings impracticable
IHTM36211 · Calculating the penalty: penalty calculation form
IHTM36222 · Negotiating a penalty: when to seek to agree a penalty
IHTM36223 · Negotiating a penalty: prior approval for expected offer
IHTM36224 · Negotiating the penalty: informing the taxpayer
IHTM36225 · Negotiating a penalty: establishing culpability
IHTM36226 · Negotiating a penalty: establishing fraud
IHTM36231 · Taxpayer does not make the expected offer: general
IHTM36232 · Taxpayer does not make the expected offer: normal negotiating limits
IHTM36233 · Taxpayer does not make the expected offer: culpability disputed
IHTM36234 · Taxpayer does not make the expected offer: culpability disputed but taxpayers prepared to make an acceptable offer
IHTM36235 · Taxpayer does not make the expected offer: payment of less than the expected offer made
IHTM36236 · Taxpayer does not make the expected offer: refusal to co- operate
IHTM36237 · Taxpayer does not make the expected offer: insufficient means
IHTM36240 · Negotiating a penalty: request for time to pay
IHTM36251 · Instalment offers: general
IHTM36252 · Instalment offers: considering formal instalment arrangements
IHTM36253 · Instalment offers: recalculating the penalty
IHTM36254 · Instalment offers: payments exceeding 2 years
IHTM36255 · Instalment offers: method of payment
IHTM36256 · Instalment offers: early settlement
IHTM36262 · Settling the penalty: acceptable offer made
IHTM36263 · Settling the penalty: checking the completed offer
IHTM36264 · Settling the penalty: correcting errors in the offer
IHTM36265 · Settling the penalty: taxpayer forwards own letter of offer
IHTM36266 · Settling the penalty: delay in accepting offer
IHTM36267 · Settling the penalty: letter of acceptance
IHTM36268 · Settling the penalty: administrative procedures
IHTM36271 · Improving future compliance: general approach
IHTM36272 · Improving future compliance: joint property
IHTM36274 · Improving future compliance: personal representatives employing agents
IHTM36275 · Improving future compliance: valuations of land
IHTM36276 · Improving future compliance: provisional estimates of value
IHTM36277 · Improving future compliance: funding problems of tax due on delivery of the IHT400
IHTM36280 · Incorrect account, information or document: repayment of penalty
IHTM36281 · Incorrect account, information or document: repayment of tax
IHTM36291 · Fraud: what is fraud?
IHTM36292 · Fraud: examples of fraud
IHTM36293 · Fraud: dealing with suspected fraud
IHTM36294 · Fraud: role of Fraud Investigation Service
IHTM36301 · Negligence: what is negligence?
IHTM36302 · Negligence: who must you show to be negligent?
IHTM36303 · Negligence: onus of proof
IHTM36311 · Innocent error: dealing with claims of innocent error
IHTM36312 · Innocent error: not aware of omitted asset or gift
IHTM36313 · Innocent error: did not know that asset or gift had to be declared
IHTM36314 · Innocent error: misinformed by a third party
IHTM36315 · Innocent error: agent's failure
IHTM36316 · Innocent error: advice given by IHT
IHTM36317 · Innocent error: information supplied to another part of HMRC
IHTM36320 · Negligence: miscalculation
IHTM36331 · Letters of offer: importance of correctness
IHTM36332 · Letters of offer: drafting the letter (general)
IHTM36333 · Letters of offer: checklist
IHTM36334 · Letters of offer: using precise terms
IHTM36335 · Letters of offer: consideration
IHTM36336 · Letters of offer: duties included
IHTM36337 · Letters of offer: taxpayers default
IHTM36338 · Letters of offer: interest and penalties
IHTM36339 · Letters of offer: amount of the offer
IHTM36340 · Letters of offer: date of payment
IHTM36341 · Letters of offer: excluded duties
IHTM36342 · Letters of offer: signature
IHTM36343 · Letters of offer: tax year
IHTM36344 · Letters of Offer: interest clause
IHTM36345 · Letters of Offer: instalment offers (general)
IHTM36346 · Letters of Offer: instalment offers (examples)
IHTM36351 · Standard letters of offer: specimen form of offer involving penalties only
IHTM36352 · Standard letters of offer: specimen form of offer involving tax, interest and penalties
IHTM36353 · Standard letters of offer: specimen form of offer involving penalties only, payable by instalments - England, Wales and Northern Ireland cases
IHTM36354 · Standard letters of offer: specimen form of offer involving tax, interest and penalties, payable by instalments - England, Wales and Northern Ireland cases
IHTM36355 · Standard letters of offer: specimen form of offer involving penalties only, payable by instalments - Scottish cases
IHTM36356 · Standard letters of offer: specimen form of offer involving tax, interest and penalties, payable by instalments - Scottish cases
IHTM36361 · Reports to Tax Administration, Litigation and Advice (TALA)
IHTM36362 · Reports to Tax Administration, Litigation and Advice (TALA): form of report
IHTM36371 · Recording penalties: general
IHTM36372 · Recording penalties: database for non-COMPASS penalties
IHTM36373 · Recording penalties: creating a penalty record on COMPASS
IHTM36374 · Recording penalties: opening a penalty record on COMPASS
IHTM36375 · Recording penalties: enquiry not required
IHTM36376 · Recording penalties: closing a penalty record on COMPASS
IHTM36377 · Recording penalties: entering data on the penalties database
IHTM36391 · Accounting procedures: bringing payment of penalty to account
IHTM36392 · Accounting procedures: payment not received by due date
IHTM36393 · Accounting procedures: defaulting taxpayer
IHTM36394 · Accounting procedures: repaying a penalty
IHTM36401 · Human Rights and penalties: introduction
IHTM36402 · Human Rights and penalties: Article 6 advice
IHTM36403 · Human Rights and penalties: what you should say in a letter
IHTM36404 · Human Rights and penalties: what you should say at a meeting
IHTM36405 · Human Rights and penalties: what to do if the taxpayer refuses to co- operate
IHTM36411 · Public Funding for penalty hearings: when is Public Funding available?
IHTM36412 · Public Funding for penalty hearings: when you must issue the Public Funding Leaflet
IHTM36413 · Public funding for penalty hearings: Public funding and s.245 penalties
IHTM36414 · Public funding for penalty hearings: requests for public funding leaflets
IHTM36031 · Procedures for taking penalties on late accounts: summary of procedures (chart)
IHTM36121 · Investigating incorrect accounts, information or documents: what to do when you have an incorrect account, information or document (chart)
IHTM36141 · Investigating incorrect accounts, information or documents: establishing whether a penalty is appropriate (chart)
IHTM36173 · Calculating the penalty: how to calculate a penalty (chart)
IHTM36221 · Negotiating a penalty: summary of procedures (chart)
IHTM36261 · Settling the penalty: summary of procedures (chart)
IHTM36273 · Improving future compliance: completing enquiries before delivering an account

Penalties: contents
Improving future compliance: completing enquiries before delivering an account

IHTM36273 | Improving future compliance: completing enquiries before delivering an account

From HM Revenue & Customs · Inheritance Tax Manual

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