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HMRC internal manual

Inheritance Tax Manual

Letters of offer: duties included

HMRC agreement not to take any further proceedings must be in relation to specifiedliabilities. Often, the offer will be for penalties only. But when duties are unpaid andincluded in the offer, these should be set out in tabular form as in the example standardletters of offer covering tax interest and penalties (IHTM36352).If the duties do not cover the whole of the chargeable transfers disclosed or discoveredto date, the statement should identify the chargeable transfers included, for example

‘The unpaid duties included arise as a result of the disclosure or discovery of chargeable transfers relating to the following property: (You should then list the property concerned in sufficient detail to identify it.)’