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Contents

Official guidance
Inheritance Tax Manual

IHTM37000 · Notices of Determination

  • IHTM37001 · Introduction
  • IHTM37011 · Considering a Notice of Determination: when is it appropriate?
  • IHTM37012 · Considering a Notice of Determination: your objective
  • IHTM37013 · Considering a Notice of Determination: appeals
  • IHTM37014 · Considering a Notice of Determination: practice
  • IHTM37051 · Land valuation cases: introduction
  • IHTM37052 · Land valuation cases: when to consider a Notice of Determination
  • IHTM37054 · Land valuation cases: practicalities for the Notice of Determination
  • IHTM37055 · Land valuation cases: action where there is no appeal
  • IHTM37056 · Land valuation cases: action where an appeal is received
  • IHTM37060 · Non- Land valuation cases: unlisted share valuation cases
  • IHTM37070 · Non - Land valuation cases: other valuation cases
  • IHTM37080 · Non - Land valuation cases: contentious issue cases
  • IHTM37091 · Example Notices of Determination: land (no agricultural land)
  • IHTM37092 · Example Notices of Determination: land (with agricultural land)
  • IHTM37093 · Example Notices of Determination: Unlisted shares
  • IHTM37094 · Example Notices of Determination: Point of Principle 1
  • IHTM37095 · Example Notices of Determination: Point of Principle 2
  • IHTM37100 · Appeals against Notices of Determination: referral to the tribunal
  • IHTM37101 · Appeals against Notices of Determination: appeals out of time
  • IHTM37110 · Review of matters determined: provision for statutory review
  • IHTM37111 · Review of matters determined: conduct of review
  • IHTM37053 · Land valuation cases: delay cases
  1. Notices of Determination: contents
  2. Land valuation cases: action where there is no appeal

IHTM37055 | Land valuation cases: action where there is no appeal

From HM Revenue & Customs · Inheritance Tax Manual

Unless the taxpayer appeals (IHTM37013) against it within 30 days after the Notice of Determination was served, the determination will be conclusive, although late appeals may be allowed in some circumstances in accordance with IHTA1984/S223 (IHTM37101).

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