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HMRC internal manual

Inheritance Tax Manual

Reports to Tax Administration, Litigation and Advice (TALA)

Tax Administration, Litigation and Advice (TALA) are responsible for overseeing IHT penalties on behalf the Board. Any proceedings for penalties in respect of an incorrect account, information or document have to be authorised by. You will also find that there are a number of other situations (highlighted in the relevant instructions) where you may have to refer your file to TALA for advice.

All reports to TALA should be in the same form as shown on the next page (IHTM36362) unless such a report has been previously made, in which event it will simply need to be brought up to date. Unless you have been told otherwise, the whole of your file should be sent with the report.

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

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

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