Tax Administration Advice (TAA) are responsible for
overseeing IHT penalties on behalf the Board. Any proceedings for
penalties in respect of an incorrect account, information or
document have to be authorised by. You will also find that there
are a number of other situations (highlighted in the relevant
instructions) where you may have to refer your file to TAA for
advice.
All reports to TAA should be in the same form as shown on the
next page (
IHTM36362) unless such a report has
been previously made, in which event it will simply need to be
brought up to date. Unless you have been told otherwise, the whole
of your file should be sent with the report.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
