Inheritance Tax is a self assessed tax, meaning that it is
the responsibility of the taxpayer to provide full and accurate
information to HMRC, on time, and to pay the tax due on time.
Account amendment work is the work done by IHT to help ensure the
details provided by the taxpayer in the HMRC Account are correct.
There is an important distinction to be made between enquiry
(
IHTM29011) work (compliance) and
account amendment (
IHTM29013) work (enabling). Most people
are prepared to pay the correct amount of tax when it is due. We
aim to minimise the number who don’t by helping people to get
their tax right, either through education or providing helpful
advice. This enabling work is primarily dealt with in PC&S.
Compliance group caseworkers will also amend accounts where
appropriate if undertaking enquiries into other aspects of the
account.
This section provides details of the procedures used to amend
accounts where this is deemed necessary. Details of how cases are
selected for account amendment are provided in the risk assessment
(
IHTM07100) part of Section 7 of this
manual.
