HMRC internal manual

Inheritance Tax Manual

IHTM36268 - Settling the penalty: administrative procedures

When you have issued the letter of acceptance (IHTM36267) you will need to

  • BU (IHTM32031) the file for the time when payment (of the whole or first instalment) of the penalty is due
  • follow the procedures (IHTM36391) for bringing the penalty to account
  • cross through any note on the front of the file relating to penalty time limits (IHTM36165)
  • consider issuing a letter (IHTM36271) explaining how problems might be avoided in the future.

When the penalty is paid, you will need to close the penalty record on COMPASS (IHTM36376)