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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Accounting procedures: payment not received by due date

Where no payment is received by the time specified in the offer, you should telephone the taxpayer to point out that payment is overdue and, if appropriate, that interest is running in accordance with the terms of the offer. You should find out why payment has not been made and obtain a firm date by which they will make payment. You should press for this to be within the next 2 weeks. If they say that they will pay within, say, a month you should BU (IHTM32031) for then. If payment is not received by that date, then, pass the file to your B2 manager for advice.