When it is clear that an account was delivered late you must
issue the standard penalty letter (
IHTM36042) available through COMPASS.
You should select the penalty from the penalty table in COMPASS and
opt to issue the letter.
COMPASS will complete the letter automatically, and include either the £100 (Lower) or £200 (Higher) amount - or limit the penalty to the amount of tax due at the relevant entry.
If a penalty under IHTA84/S.245(4A) is due, COMPASS will prompt you for the amount of the penalty. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
You should enclose a copy of leaflet IHT 13 with the letter. If you have other enquiries to raise at the same time, you can edit the letter in Word - or you can prepare a separate letter and send the standard penalty letter as an enclosure.
You should set a general BU date ( IHTM32032) for a reply.