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HMRC internal manual

Inheritance Tax Manual

Recording penalties: enquiry not required

Where you have decided after risk assessment (IHTM36144) not to pursue a penalty at the outset, or the file is returned to you as the caseworker with instructions that a penalty will not be pursued, you should select the “Enquiry not required” tab and record the date and the reason you are not pursuing the penalty. Save the record. You should then close the penalty record (IHTM36376).