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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Taxpayer does not make the expected offer: general

Once you have calculated the ‘expected offer’ (IHTM36174) and had it approved (IHTM36223) you should not normally depart from it (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

In general you should be firm in your view as to the amount of the ‘expected offer’ and make it clear that it will need a convincing argument to make you change your view. But you should not give the impression that you are dictating the only amount that will be acceptable. You must listen to the taxpayer’s arguments and give them due weight.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)