You may consider seeking a penalty where following a chargeable event a taxpayer fails to deliver an account or corrective account that is due under IHTA84/S216 or IHTA/S217, IHTA84/S245 (1).
In general the penalty provisions for failure to deliver an account are used in important cases only. But if
you should refer the matter to Litigation, through your SO
manager, for advice on what action should be taken.
This is a separate penalty provision from that which applies (also under IHTA84/S245) to accounts delivered late ( IHTM36021).