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HMRC internal manual

Inheritance Tax Manual

Procedures for taking penalties on late accounts: initial action in CG and PC&S

When you receive a late account or a late account is referred to you, you should

  • treat the penalty aspect as a priority
  • check that the time limit (IHTM10803) has been exceeded
  • check that the taxpayer or their agent has not provided a reasonable excuse
  • issue the standard penalty letter (IHTM36041) with the leaflet IHT13 if appropriate
  • raise any other enquiries that are necessary

The delivery of a late account does not constitute an enquiry (IHTM29012)