IHTM36000 - Penalties: contents

  1. IHTM36001
    Introduction: Summary
  2. IHTM36002
    Introduction
  3. IHTM36010
    Introduction: Types of penalty
  4. IHTM36021
    Late accounts: When to seek a penalty?
  5. IHTM36022
    Late accounts: Accounts subject to a penalty
  6. IHTM36023
    Late accounts: Penalties chargeable
  7. IHTM36032
    Procedures for taking penalties on late accounts: Who is responsible for requesting a penalty?
  8. IHTM36033
    Procedures for taking penalties on late accounts: Identifying late accounts
  9. IHTM36034
    Procedures for taking penalties on late accounts: Initial action in Compliance Group and PC&S
  10. IHTM36041
    Penalty request letter: General
  11. IHTM36042
    Penalty request letter: Standard letter
  12. IHTM36050
    Penalty request letter: No response to request for penalty
  13. IHTM36051
    Penalty request letter: Taxpayer claims reasonable excuse
  14. IHTM36052
    Penalty request letter: Formal penalty proceedings
  15. IHTM36053
    Penalty request letter: Settling the penalty enquiry
  16. IHTM36061
    Reasonable excuse: General
  17. IHTM36062
    Reasonable excuse: Account lost or delayed in the post
  18. IHTM36063
    Reasonable excuse: Loss of financial records or other papers
  19. IHTM36064
    Reasonable excuse: Serious illness, absence or family problems
  20. IHTM36065
    Reasonable excuse: Bereavement
  21. IHTM36066
    Reasonable excuse: Not aware an account had to be delivered
  22. IHTM36067
    Reasonable excuse: Account, or the affairs of a deceased person, are too difficult
  23. IHTM36068
    Reasonable excuse: Pressure of work
  24. IHTM36069
    Reasonable excuse: Reasonable excuse: failure by an agent
  25. IHTM36070
    Reasonable excuse: Lack of information
  26. IHTM36071
    Reasonable excuse: Domicile outside the United Kingdom
  27. IHTM36081
    Failure to deliver an account: When can you seek a penalty?
  28. IHTM36082
    Failure to deliver an account: Penalties chargeable
  29. IHTM36091
    Failure to deliver an instrument of variation where additional tax payable: When can you seek a penalty?
  30. IHTM36092
    Failure to deliver an instrument of variation where additional tax payable: Penalties chargeable
  31. IHTM36101
    Incorrect account, information or document: When is an account, information or document incorrect?
  32. IHTM36102
    Incorrect account, information or document: Types of penalty
  33. IHTM36103
    Incorrect account, information or document: S.247(1) penalty
  34. IHTM36104
    Incorrect account, information or document: S.247(3) penalty
  35. IHTM36105
    Incorrect account, information or document: S.247(4) penalty
  36. IHTM36106
    Incorrect account, information or document: S.248(1) penalty
  37. IHTM36107
    Incorrect account, information or document: S.248(2) penalty
  38. IHTM36108
    Incorrect account, information or document: Time limit for seeking penalties
  39. IHTM36122
    Investigating incorrect accounts, information or documents: When to consider penalties
  40. IHTM36123
    Investigating incorrect accounts, information or documents: Criteria for considering penalties
  41. IHTM36140
    Investigating incorrect accounts, information or documents: Who is responsible for taking up penalty enquiries
  42. IHTM36142
    Investigating incorrect accounts, information or documents: Initial action in Compliance Group
  43. IHTM36143
    Investigating incorrect accounts, information or documents: Consulting valuers
  44. IHTM36144
    Investigating incorrect accounts, information or documents: Risk assessing the potential penalty
  45. IHTM36151
    Raising enquiries into incorrect accounts, information and documents: General approach
  46. IHTM36152
    Raising enquiries into incorrect accounts, information and documents: Initial questions
  47. IHTM36153
    Raising enquiries into incorrect accounts, information and documents: Undervaluations (general)
  48. IHTM36154
    Raising enquiries into incorrect accounts, information and documents: Undervaluations of land or buildings
  49. IHTM36156
    Issuing leaflet IHT 13: When and why is an IHT 13 issued?
  50. IHTM36157
    Issuing leaflet IHT 13: Draft introductory wording for opening an investigation into an undervaluation
  51. IHTM36158
    Issuing leaflet IHT 13: Draft introductory wording for opening an investigation into an omission
  52. IHTM36161
    Dealing with taxpayer's replies: General
  53. IHTM36162
    Dealing with taxpayer's replies: Do not make assumptions
  54. IHTM36163
    Dealing with taxpayer's replies: Inconsistency in taking up cases
  55. IHTM36164
    Dealing with taxpayer's replies: Claims that excess monetary deposits prevent a penalty being sought
  56. IHTM36165
    Dealing with taxpayer's replies: Noting up penalty time limits
  57. IHTM36166
    Dealing with taxpayer's replies: Death of person incurring a penalty
  58. IHTM36167
    Dealing with taxpayer's replies: Deciding the amount of penalty due
  59. IHTM36171
    Calculating the penalty: Board's policy
  60. IHTM36172
    Calculating the penalty: Effect of criminal proceedings
  61. IHTM36174
    Calculating the penalty: General approach
  62. IHTM36175
    Calculating the penalty: De minimis limits for seeking a penalty
  63. IHTM36176
    Calculating the penalty: Culpable tax
  64. IHTM36177
    Calculating the penalty: Factors to take into account when abating a penalty
  65. IHTM36178
    Calculating the penalty: Penalties due on more than one asset
  66. IHTM36181
    Disclosure: What does disclosure mean?
  67. IHTM36182
    Disclosure: What to allow for disclosure?
  68. IHTM36183
    Disclosure: Additional abatement
  69. IHTM36191
    Co-operation: What factors to take into account?
  70. IHTM36192
    Co-operation: Genuine disagreements and 'external' intervention
  71. IHTM36193
    Co-operation: Lack of co-operation by an agent
  72. IHTM36201
    Gravity: What to take into account?
  73. IHTM36202
    Gravity: Size of underpayment
  74. IHTM36203
    Gravity: Calculating the abatement
  75. IHTM36204
    Gravity: Minor offences
  76. IHTM36205
    Gravity: Middle range offences
  77. IHTM36206
    Gravity: More serious offences
  78. IHTM36207
    Gravity: Most serious offences
  79. IHTM36208
    Gravity: S.248 penalties
  80. IHTM36210
    Gravity: Normal penalty loadings impracticable
  81. IHTM36211
    Gravity: Penalty calculation form
  82. IHTM36222
    Negotiating a penalty: When to seek to agree a penalty
  83. IHTM36223
    Negotiating a penalty: Prior approval for expected offer
  84. IHTM36224
    Negotiating a penalty: Informing the taxpayer
  85. IHTM36225
    Negotiating a penalty: Establishing culpability
  86. IHTM36226
    Negotiating a penalty: Establishing fraud
  87. IHTM36231
    Taxpayer does not make the expected offer: General
  88. IHTM36232
    Taxpayer does not make the expected offer: Normal negotiating limits
  89. IHTM36233
    Taxpayer does not make the expected offer: Culpability disputed
  90. IHTM36234
    Taxpayer does not make the expected offer: Culpability disputed but taxpayers prepared to make an acceptable offer
  91. IHTM36235
    Taxpayer does not make the expected offer: Payment of less than the expected offer made
  92. IHTM36236
    Taxpayer does not make the expected offer: Refusal to co-operate
  93. IHTM36237
    Taxpayer does not make the expected offer: Insufficient means
  94. IHTM36240
    Taxpayer does not make the expected offer: Request for time to pay
  95. IHTM36251
    Instalment offers: General
  96. IHTM36252
    Instalment offers: Considering formal instalment arrangements
  97. IHTM36253
    Instalment offers: Re-calculating the penalty
  98. IHTM36254
    Instalment offers: Payments exceeding 2 years
  99. IHTM36255
    Instalment offers: Method of payment
  100. IHTM36256
    Instalment offers: Early settlement
  101. IHTM36262
    Settling the penalty: Acceptable offer made
  102. IHTM36263
    Settling the penalty: Checking the completed offer
  103. IHTM36264
    Settling the penalty: Correcting errors in the offer
  104. IHTM36265
    Settling the penalty: Taxpayer forwards own letter of offer
  105. IHTM36266
    Settling the penalty: Delay in accepting the offer
  106. IHTM36267
    Settling the penalty: Letter of acceptance
  107. IHTM36268
    Settling the penalty: Administrative procedures
  108. IHTM36271
    Improving future compliance: General approach
  109. IHTM36272
    Improving future compliance: Joint property
  110. IHTM36273
    Improving future compliance: Completing enquiries before delivering an account
  111. IHTM36274
    Improving future compliance: Personal representatives employing agents
  112. IHTM36275
    Improving future compliance: Valuations of land
  113. IHTM36276
    Improving future compliance: Provisional estimates of value
  114. IHTM36277
    Improving future compliance: Funding problems of tax due on delivery of the IHT400
  115. IHTM36280
    Improving future compliance: Repayment of penalty
  116. IHTM36281
    Improving future compliance: Repayment of tax
  117. IHTM36291
    Fraud: What is fraud?
  118. IHTM36292
    Fraud: Examples of fraud
  119. IHTM36293
    Fraud: Dealing with suspected fraud
  120. IHTM36294
    Fraud: Role of Special Compliance Office
  121. IHTM36301
    Negligence: What is negligence?
  122. IHTM36302
    Negligence: Who must you show to be negligent?
  123. IHTM36303
    Negligence: Onus of proof
  124. IHTM36311
    Innocent error: Dealing with claims of innocent error
  125. IHTM36312
    Innocent error: Not aware of omitted asset or gift
  126. IHTM36313
    Innocent error: Did not know that asset or gift had to be declared
  127. IHTM36314
    Innocent error: Misinformed by a third party
  128. IHTM36315
    Innocent error: Agent's failure
  129. IHTM36316
    Innocent error: Advice given by IHT
  130. IHTM36317
    Innocent error: Information supplied to another part of HMRC
  131. IHTM36320
    Innocent error: Miscalculation
  132. IHTM36331
    Letters of offer: Importance of correctness
  133. IHTM36332
    Letters of offer: Drafting the letter (general)
  134. IHTM36333
    Letters of offer: Checklist
  135. IHTM36334
    Letters of offer: Using precise terms
  136. IHTM36335
    Letters of offer: Consideration
  137. IHTM36336
    Letters of offer: Duties included
  138. IHTM36337
    Letters of offer: Taxpayer's default
  139. IHTM36338
    Letters of offer: Interest and penalties
  140. IHTM36339
    Letters of offer: Amount of the offer
  141. IHTM36340
    Letters of offer: Date of payment
  142. IHTM36341
    Letters of offer: Excluded duties
  143. IHTM36342
    Letters of offer: Signature
  144. IHTM36343
    Letters of offer: Tax year
  145. IHTM36344
    Letters of offer: Interest clause
  146. IHTM36345
    Letters of offer: Instalment offers (general)
  147. IHTM36346
    Letters of offer: Instalment offers (examples)
  148. IHTM36351
    Standard letters of offer: Specimen form of offer involving penalties only
  149. IHTM36352
    Standard letters of offer: Specimen form of offer involving tax, interest and penalties
  150. IHTM36353
    Standard letters of offer: Specimen form of offer involving penalties only, payable by instalments - England, Wales and Northern Ireland cases
  151. IHTM36354
    Standard letters of offer: Specimen form of offer involving tax, interest and penalties, payable by instalments - England, Wales and Northern Ireland cases
  152. IHTM36355
    Standard letters of offer: Specimen form of offer involving penalties only, payable by instalments - Scottish cases
  153. IHTM36356
    Standard letters of offer: Specimen form of offer involving tax, interest and penalties, payable by instalments - Scottish cases
  154. IHTM36361
    Reports to Tax Administration, Litigation and Advice (TALA): General
  155. IHTM36362
    Reports to Tax Administration, Litigation and Advice (TALA): Form of report
  156. IHTM36371
    Recording General
  157. IHTM36372
    Recording Database for non-COMPASS penalties
  158. IHTM36373
    Recording Creating a penalty record on COMPASS
  159. IHTM36374
    Recording Opening a penalty record on COMPASS
  160. IHTM36375
    Recording Enquiry not required
  161. IHTM36376
    Recording Closing a penalty record on COMPASS
  162. IHTM36377
    Recording Entering data on the penalties database
  163. IHTM36391
    Accounting procedures: Bringing payment of penalty to account
  164. IHTM36392
    Accounting procedures: Payment not received by due date
  165. IHTM36393
    Accounting procedures: Defaulting taxpayer
  166. IHTM36394
    Accounting procedures: Repaying a penalty
  167. IHTM36401
    Human Rights and Introduce
  168. IHTM36402
    Human Rights and Article 6 advice
  169. IHTM36403
    Human Rights and What you should say in a letter
  170. IHTM36404
    Human Rights and What you should say at a meeting
  171. IHTM36405
    Human Rights and What to do if the taxpayers refuses to co-operate
  172. IHTM36411
    Public Funding for penalty hearings: When is Public Funding available?
  173. IHTM36412
    Public Funding for penalty hearings: When you must issue the Public Funding Leaflet
  174. IHTM36413
    Public Funding for penalty hearings: Public Funding and s.245 penalties
  175. IHTM36414
    Public Funding for penalty hearings: Requests for Public Funding leaflets