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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

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.