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.
