IHTM38297 - Notices of Determination (NODs):
example C: tax due on survivorship property
Notice of Determination
Under s.221, Inheritance Tax Act 1984
To: The Executor
The Commissioners of HMRC have determined –
(In relation to
A: the deemed transfer of value on the death on xxx of xxx
B: the interest of the deceased in xxx (“the
- The Inheritance Tax payable in connection
with the death of the deceased in respect of that interest in
land/account etc was £xxx.
- £xxx/The whole of that tax remains
unpaid together with interest thereon amounting to £xxx, a
total of £xxx.
- As personal representative of the deceased
you are liable for the total of £xxx, with further interest on
the unpaid tax until payment.
A caveat (
IHTM38294) applies to Notices issued to
liable persons in Open Enquiry cases.