This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Recording penalties: database for non-COMPASS penalties

For penalties that are not recorded on the COMPASS database there is a spreadsheet on theIHT knowledge tree at Operational\IHT\Compliance\Penalties\Penalty Database\080318.NonCompass penalties. Please note that cases involving non-COMPASS penalties should bereferred to the Penalty Portfolio Holder.