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HMRC internal manual

Inheritance Tax Manual

Human Rights and penalties: what to do if the taxpayer refuses to co- operate

If the taxpayer decided at a meeting or in a letter not to answer any questions or co-operate, and you need to obtain further information or documents, you will have to use your formal information powers (IHTM32191) (under IHTA84/S219 or IHTA84/S219A) and if necessary ultimately take the case before the First-tier Tribunal. The number of cases where taxpayers decide not to co-operate will be monitored. Where this happens please email a note of the meeting or send a copy of the letter to the Penalty Portfolio Holder.