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HMRC internal manual

Inheritance Tax Manual

Penalty request letter: general

When it is clear that an account was delivered late you must issue the standard penalty letter (IHTM36042) available through COMPASS. You should select the penalty from the penalty table in COMPASS and opt to issue the letter.

COMPASS will complete the letter automatically, and include either the £100 (Lower) or £200 (Higher) amount - or limit the penalty to the amount of tax due at the relevant entry.

If a penalty under IHTA84/S.245(4A) is due, COMPASS will prompt you for the amount of the penalty. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You should enclose a copy of leaflet IHT 13 with the letter. If you have other enquiries to raise at the same time, you can edit the letter in Word - or you can prepare a separate letter and send the standard penalty letter as an enclosure.

You should set a general BU date (IHTM32032) for a reply.