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HMRC internal manual

Inheritance Tax Manual

Assessing: calculation principles: reminding for payment of calculations

If you have issued a calculation and it has not been paid you will need to remind the customer to pay it. This guidance explains the reminding process.

First review

You should set a review date every time you issue a calculation for tax or interest that both you and the customer agree is due. The review date will be:

  • 28 days after the date of the calculation, or
  • the date tax becomes due (IHTM30151),

whichever is later.

To be fair and consistent to all taxpayers, issue your first reminder on time. You can issue a reminder from COMPASS or by sending standard letter SL92. To issue a reminder on COMPASS:

  • access your list of outstanding reviews from the ‘Reminders’ option button on the case index page (IHTM31112), then
  • select your calculation records from the list and add them to the ‘print’ list.

Make sure you record the date you issued the reminder in the appropriate place.

In Service, reminders are issued by the Pre-grant team.

Once you have issued the first reminder, set your second review for a further 28 days. In Service you should note ‘NK’ in the ‘action’ column of the file cover, next to the date of the review.

Second review

If we have not received full payment, and 56 days have passed from the original date that you issued the calculation you should complete the IHT to DMB referral form on SEEs forms and letters. DMB will then take action to recover the money. If the taxpayer or agent challenges the calculation any tax and interest they believe is not due will be ‘in dispute’. You should withdraw the calculation and send a new one, showing only any tax and interest that is not disputed.

If the taxpayer or agent asks for time to pay you should consult Debt Management and Banking.