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HMRC internal manual

Inheritance Tax Manual

Penalties: summary

This section is mainly aimed at those in Compliance Group who deal with penalty work. It also gives guidance to all caseworkers on when to refer a case for penalties.

The section explains the reasons why penalties may be due and the procedures to be followed once you have established that they are. It provides guidance on handling penalty cases and the statutory background.

The section also looks briefly at fraud (IHTM36291). If you suspect any deliberate attempt to commit fraud or act dishonestly you should refer the case to your manager immediately.