Where you have doubts on whether culpability and the penalty
position can be satisfactorily established, or if factors such as
the incapacity of the taxpayer, through old age or infirmity, seem
likely to prevent a normal negotiated settlement, you should
discuss the case with your manager. You may need to ask for
evidence, for example, a letter from a doctor or other medical
practitioner before you can accept a plea for mitigation.
In some cases it may be appropriate to waive the penalty or
seek a nominal amount only, although if there is more than one
personal representative and one or more are not incapacitated, this
would not normally apply.
If doubts remain the case should be referred to the Penalty
Portfolio Holder who will consider whether advice should be sought
from Tax Administration Advice (TAA) (
IHTM36361).
