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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Considering a NOD: when is it appropriate?

Most commonly, you will need to consider a Notice of Determination (NOD)

  • when the taxpayer persistently refuses to pay a calculation of tax, in which case you must refer to the delay instructions (IHTM32243)


  • to bring a dispute to a head.

Before you issue a NOD, you may have to gather enough information from the taxpayer to be able to decide on the correct position. If the taxpayer does not supply that information you should consider using information notices (IHTM32191) to get these details in the first instance.

As soon as it becomes clear that negotiations have become deadlocked, perhaps on the question of a claim or valuation, you should consider the NOD procedures. You should regard the NOD procedures as a standard tool, rather than an ultimate deterrent.

NODs are normally issued by Debt Management and Banking (DMB) where they relate to non-payment of tax not in dispute and by Inheritance Tax Compliance or Service, in all other cases. But, you must never threaten to issue a NOD without discussing this first with Technical/ Litigation.

You must refer a case to Litigation if an issue remains disputed after two exchanges of correspondence and no new facts have been presented.