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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Reports to Tax Administration Advice (TAA): form of report

All reports to Tax Administration Advice (TAA) should be made in the following form

| | My ref: | || | (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)
(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) | |

………………… deceased (or name of trust or donor in a lifetime case)

Here you should include an introductory paragraph saying why you are submitting the case; for example, “ I am submitting this case for consideration of an Order for formal penalty proceedings. I have been unable to obtain an offer in this case because the Personal Representatives deny that they have been negligent.”

1. Particulars  
   
   
(a) Deceased:  
(b) Date of Death:  
(c)Liable persons:  
   
2.History before referred for investigation of the penalty position A brief history, including the date on which the account was submitted, any evidence supplied in support of the account and any professional assistance received.
   
3.Origin of investigation of penalty position How the omission or undervaluation came to light and the date we started to investigate the penalty position.
   
4. Facts established A summary of the facts. The finally agreed amount of the omission etc should be “flagged” or otherwise indicated.
   
5. Special features Reference should be made to any aggravating or extenuating circumstances.
Where the taxpayer is concerned in the administration of taxes, for example as a tribunal member or judge or officer of the Department, you should draw attention to the official status of the individual concerned.    
     
  6. Explanations put forward in mitigation Whatever the offence, you should give details of any explanations or pleas put forward in mitigation of the offence and give your views on these, and also on the extent of the taxpayer’s co-operation during the investigation.
     
  7. Inheritance Tax position  
     
  (a) Amount of estate declared for assessment.  
  (b) Correct amount assessable.  
  (c) IHT due on the original amount declared.  
  (d) Tax on culpable addition.  
  (e) Interest (if any) included or to be included in the offer  
     
  (i) Date of issue of any calculations or Determinations and amounts included  
  (ii) Amounts of tax charged  
  (iii) Whether any appeal made.  
  (iv) Details of tax paid against calculations issued or unallocated deposits.  
  (v) Amount of any tax outstanding.  
     
  8. Penalties You should state here
  • the Section(s) under which penalties have been incurred
  • and
  • the tax year concerned
  • your views on the appropriate penalty loading
  • where in the papers you have established culpability. (If culpability is denied you should say what leads you to believe there is culpability.)
  • (the date on which the time limit for the start of penalty proceedings expires IHTA84/S250(1) - IHTM36108    
         
      9. Offer made State the amount offered in settlement, the terms of the offer and whether payment by instalments is requested.
         
      10. Means You should comment on whether means are a factor in the settlement, either as regards the amount of the offer or the terms of settlement.
         
      11. Recommendation You should give your views as to the acceptability of the offer or as to whether penalty proceedings should be authorised.

Submitted for your decision please. My file is attached.

………………………………

Sign the submission and add your name

  ) - it
   
Seen and approved )Please type this on the submission -
Penalty portfolio Holder )it has to be countersigned