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HMRC internal manual

Inheritance Tax Manual

Failure to deliver an account: penalties chargeable

Penalties for the failure to deliver an account are only chargeable once a court or the First-tier Tribunal has declared the failure.

The failure to deliver the account within the relevant time limit can result in

  • a penalty of £100 relates to accounts where the due date for delivery expires after 22 January 2005. For accounts where the due date expires on or after 22 January 2005 the penalty is “up to” £100, and
  • a further penalty of up to £60 for every day after the day on which the failure was declared by the Court or Tribunal and before the day on which the account was delivered, IHTA84/S245 (2).