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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Notices of Determination: introduction

Under the powers of IHTA84/S221, HMRC has the power to issue in writing a Notice of Determination (NOD) to determine any relevant matter. 

What is a NOD?

A NOD is a formal document issued by us to the taxpayer.

  • It will expressly state our position on the matter(s) that needs to be resolved.
  • It is conclusive upon the person on whom it is served if there is no valid appeal, (IHTM37013) or agreed amendment.

You can find examples (IHTM37000) of what NODs look like later in this section.

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What is it for?

A NOD can be a useful tool to resolve outstanding issues in a case. It is also the first step in the process of moving a contentious issue to litigation.

The categories of NOD that we can issue are:

  • a tax NOD, to determine the tax to pay on an estate.
  • a point of principle NOD, to determine a contentious issue
  • a valuation NOD, to settle a capital valuation

Normally, tax NODs are dealt with by Debt Management and Banking (DMB). See

  • the instructions for action after the second reminder for unpaid tax and interest at IHTM32243.
  • the separate tax NOD instructions (IHTM38281).

All other NODs are issued by the Grade 6/7 Manager of the appropriate area with operational responsibility for the case. But they will only be issued after they have been considered by Technical/ Litigation.