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HMRC internal manual

Inheritance Tax Manual

Procedures for taking penalties on late accounts: no response to request for penalty

If the penalty is not paid or you do not receive a reply from the taxpayers claiming reasonable excuse (IHTM36051) by the BU date (IHTM32032), you should telephone the taxpayer or agent to remind them that a reply is due. You should use this as an opportunity to find out the reason for the delay and check that they understand why we are seeking a penalty. If an agent is acting you should also make sure that the taxpayers are aware of the position and are invited to pay the penalty.

You should agree a date for a reply. If the taxpayers do not respond by claiming reasonable excuse or pay the penalty by the agreed date you should consider taking formal proceedings for recovery of the penalty (IHTM36052).