Specimen form of offer involving penalties only
To The Commissioners of HMRC
Whereas
Liability to penalties for the year to
…………… under the provisions of the
Inheritance Tax Act 1984 has been incurred by us as Personal
Representatives of
……………………………….deceased,
Now
We the undersigned, (a) (Name) of (address) and (b) (Name) of
(address) as Personal Representatives of
………………. deceased hereby offer
in consideration of no proceedings being taken against us in
respect of the said penalties to pay to the Commissioners of HMRC
the sum of £…… ("the said sum") within
……days of the date of the letter notifying acceptance
of this offer by you. If the said sum has not been paid by the day
specified herein then interest shall be chargeable upon any unpaid
balance of the said sum at the rate applicable from time to time
for the purposes of Section 233 of the Inheritance Tax Act 1984 or
any amendment or re-enactment thereof, from that day. Any such
interest shall be paid without deduction of Income Tax.
| Date……………………….. Signed | (a) | )Personal |
|
(b) | )Representatives
)of …………… )deceased |
