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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Standard letters of offer: specimen form of offer involving penalties only

Specimen form of offer involving penalties only

To The Commissioners of HMRC

Whereas

Liability to penalties for the year to …………… under the provisions of the Inheritance Tax Act 1984 has been incurred by us as Personal Representatives of……………………………….deceased,

Now

We the undersigned, (a) (Name) of (address) and (b) (Name) of (address) as Personal Representatives of ………………. deceased hereby offer in consideration of no proceedings being taken against us in respect of the said penalties to pay to the Commissioners of HMRC the sum of £…… (“the said sum”) within ……days of the date of the letter notifying acceptance of this offer by you. If the said sum has not been paid by the day specified herein then interest shall be chargeable upon any unpaid balance of the said sum at the rate applicable from time to time for the purposes of Section 233 of the Inheritance Tax Act 1984 or any amendment or re-enactment thereof, from that day. Any such interest shall be paid without deduction of Income Tax.

| Date……………………….. Signed | (a) | )Personal | || |   | (b) | )Representatives
)of ……………
)deceased |