IHTM29026 - Enquiries: late accounts

Discovery in IHT

If we have told the accountable people that an account is due, and it is outside the period for delivery you should open an enquiry to pursue the account.

Voluntary notification

If you have opened an enquiry, then when the account is received you should show all of the tax received as yield ( IHTM29070), regardless of whether any of it was paid on deposit before the enquiry was opened.

Pre-referenced cases

If an account is already late when the customer asks us to create a reference number or when they put money on deposit we will issue a letter to the customer reminding them of the time limits and telling them they are required to send us an account. If we do not receive a substantive reply from the customer soon after this we will remind them and may start to take action to protect HMRC’s interests at this stage, if we think the risk to tax is high.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)