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IHTM37001 | Notices of Determination: introduction

From HM Revenue & Customs · Inheritance Tax Manual

Under the powers of IHTA84/S221, HMRC has the power to issue in writing a Notice of Determination (NOD) to determine any relevant matter.

What is a NOD?

A NOD is a formal document issued by us to the taxpayer.

  • It will expressly state our position on the matter(s) that needs to be resolved.

  • It is conclusive upon the person on whom it is served if there is no valid appeal, (IHTM37013) or agreed amendment.

You can find examples of what NODs look like later in this section beginning at (IHTM37091).

What is it for?

A NOD can be a useful tool to resolve outstanding issues in a case. It is also the first step in the process of moving a contentious issue to litigation.

The categories of NOD that HMRC can issue are:

  • a tax NOD, to determine the Inheritance Tax to pay on a chargeable transfer.

  • a point of principle NOD, to determine a contentious issue

  • a valuation NOD, to settle a capital valuation

Normally, tax NODs are issued by Debt Management (DM).