IHTM36000 - Penalties: contents

1. IHTM36001

   Introduction: Summary
2. IHTM36002

   Introduction
3. IHTM36010

   Introduction: Types of penalty
4. IHTM36021

   Late accounts: When to seek a penalty?
5. IHTM36022

   Late accounts: Accounts subject to a penalty
6. IHTM36023

   Late accounts: Penalties chargeable
7. IHTM36032

   Procedures for taking penalties on late accounts: Who is responsible for requesting a penalty?
8. IHTM36033

   Procedures for taking penalties on late accounts: Identifying late accounts
9. IHTM36034

   Procedures for taking penalties on late accounts: Initial action in Compliance Group and PC&S
10. IHTM36041

    Penalty request letter: General
11. IHTM36042

    Penalty request letter: Standard letter
12. IHTM36050

    Penalty request letter: No response to request for penalty
13. IHTM36051

    Penalty request letter: Taxpayer claims reasonable excuse
14. IHTM36052

    Penalty request letter: Formal penalty proceedings
15. IHTM36053

    Penalty request letter: Settling the penalty enquiry
16. IHTM36061

    Reasonable excuse: General
17. IHTM36062

    Reasonable excuse: Account lost or delayed in the post
18. IHTM36063

    Reasonable excuse: Loss of financial records or other papers
19. IHTM36064

    Reasonable excuse: Serious illness, absence or family problems
20. IHTM36065

    Reasonable excuse: Bereavement
21. IHTM36066

    Reasonable excuse: Not aware an account had to be delivered
22. IHTM36067

    Reasonable excuse: Account, or the affairs of a deceased person, are too difficult
23. IHTM36068

    Reasonable excuse: Pressure of work
24. IHTM36069

    Reasonable excuse: Reasonable excuse: failure by an agent
25. IHTM36070

    Reasonable excuse: Lack of information
26. IHTM36071

    Reasonable excuse: Domicile outside the United Kingdom
27. IHTM36081

    Failure to deliver an account: When can you seek a penalty?
28. IHTM36082

    Failure to deliver an account: Penalties chargeable
29. IHTM36091

    Failure to deliver an instrument of variation where additional tax payable: When can you seek a penalty?
30. IHTM36092

    Failure to deliver an instrument of variation where additional tax payable: Penalties chargeable
31. IHTM36101

    Incorrect account, information or document: When is an account, information or document incorrect?
32. IHTM36102

    Incorrect account, information or document: Types of penalty
33. IHTM36103

    Incorrect account, information or document: S.247(1) penalty
34. IHTM36104

    Incorrect account, information or document: S.247(3) penalty
35. IHTM36105

    Incorrect account, information or document: S.247(4) penalty
36. IHTM36106

    Incorrect account, information or document: S.248(1) penalty
37. IHTM36107

    Incorrect account, information or document: S.248(2) penalty
38. IHTM36108

    Incorrect account, information or document: Time limit for seeking penalties
39. IHTM36122

    Investigating incorrect accounts, information or documents: When to consider penalties
40. IHTM36123

    Investigating incorrect accounts, information or documents: Criteria for considering penalties
41. IHTM36140

    Investigating incorrect accounts, information or documents: Who is responsible for taking up penalty enquiries
42. IHTM36142

    Investigating incorrect accounts, information or documents: Initial action in Compliance Group
43. IHTM36143

    Investigating incorrect accounts, information or documents: Consulting valuers
44. IHTM36144

    Investigating incorrect accounts, information or documents: Risk assessing the potential penalty
45. IHTM36151

    Raising enquiries into incorrect accounts, information and documents: General approach
46. IHTM36152

    Raising enquiries into incorrect accounts, information and documents: Initial questions
47. IHTM36153

    Raising enquiries into incorrect accounts, information and documents: Undervaluations (general)
48. IHTM36154

    Raising enquiries into incorrect accounts, information and documents: Undervaluations of land or buildings
49. IHTM36156

    Issuing leaflet IHT 13: When and why is an IHT 13 issued?
50. IHTM36157

    Issuing leaflet IHT 13: Draft introductory wording for opening an investigation into an undervaluation
51. IHTM36158

    Issuing leaflet IHT 13: Draft introductory wording for opening an investigation into an omission
52. IHTM36161

    Dealing with taxpayer's replies: General
53. IHTM36162

    Dealing with taxpayer's replies: Do not make assumptions
54. IHTM36163

    Dealing with taxpayer's replies: Inconsistency in taking up cases
55. IHTM36164

    Dealing with taxpayer's replies: Claims that excess monetary deposits prevent a penalty being sought
56. IHTM36165

    Dealing with taxpayer's replies: Noting up penalty time limits
57. IHTM36166

    Dealing with taxpayer's replies: Death of person incurring a penalty
58. IHTM36167

    Dealing with taxpayer's replies: Deciding the amount of penalty due
59. IHTM36171

    Calculating the penalty: Board's policy
60. IHTM36172

    Calculating the penalty: Effect of criminal proceedings
61. IHTM36174

    Calculating the penalty: General approach
62. IHTM36175

    Calculating the penalty: De minimis limits for seeking a penalty
63. IHTM36176

    Calculating the penalty: Culpable tax
64. IHTM36177

    Calculating the penalty: Factors to take into account when abating a penalty
65. IHTM36178

    Calculating the penalty: Penalties due on more than one asset
66. IHTM36181

    Disclosure: What does disclosure mean?
67. IHTM36182

    Disclosure: What to allow for disclosure?
68. IHTM36183

    Disclosure: Additional abatement
69. IHTM36191

    Co-operation: What factors to take into account?
70. IHTM36192

    Co-operation: Genuine disagreements and 'external' intervention
71. IHTM36193

    Co-operation: Lack of co-operation by an agent
72. IHTM36201

    Gravity: What to take into account?
73. IHTM36202

    Gravity: Size of underpayment
74. IHTM36203

    Gravity: Calculating the abatement
75. IHTM36204

    Gravity: Minor offences
76. IHTM36205

    Gravity: Middle range offences
77. IHTM36206

    Gravity: More serious offences
78. IHTM36207

    Gravity: Most serious offences
79. IHTM36208

    Gravity: S.248 penalties
80. IHTM36210

    Gravity: Normal penalty loadings impracticable
81. IHTM36211

    Gravity: Penalty calculation form
82. IHTM36222

    Negotiating a penalty: When to seek to agree a penalty
83. IHTM36223

    Negotiating a penalty: Prior approval for expected offer
84. IHTM36224

    Negotiating a penalty: Informing the taxpayer
85. IHTM36225

    Negotiating a penalty: Establishing culpability
86. IHTM36226

    Negotiating a penalty: Establishing fraud
87. IHTM36231

    Taxpayer does not make the expected offer: General
88. IHTM36232

    Taxpayer does not make the expected offer: Normal negotiating limits
89. IHTM36233

    Taxpayer does not make the expected offer: Culpability disputed
90. IHTM36234

    Taxpayer does not make the expected offer: Culpability disputed but taxpayers prepared to make an acceptable offer
91. IHTM36235

    Taxpayer does not make the expected offer: Payment of less than the expected offer made
92. IHTM36236

    Taxpayer does not make the expected offer: Refusal to co-operate
93. IHTM36237

    Taxpayer does not make the expected offer: Insufficient means
94. IHTM36240

    Taxpayer does not make the expected offer: Request for time to pay
95. IHTM36251

    Instalment offers: General
96. IHTM36252

    Instalment offers: Considering formal instalment arrangements
97. IHTM36253

    Instalment offers: Re-calculating the penalty
98. IHTM36254

    Instalment offers: Payments exceeding 2 years
99. IHTM36255

    Instalment offers: Method of payment
100. IHTM36256

     Instalment offers: Early settlement
101. IHTM36262

     Settling the penalty: Acceptable offer made
102. IHTM36263

     Settling the penalty: Checking the completed offer
103. IHTM36264

     Settling the penalty: Correcting errors in the offer
104. IHTM36265

     Settling the penalty: Taxpayer forwards own letter of offer
105. IHTM36266

     Settling the penalty: Delay in accepting the offer
106. IHTM36267

     Settling the penalty: Letter of acceptance
107. IHTM36268

     Settling the penalty: Administrative procedures
108. IHTM36271

     Improving future compliance: General approach
109. IHTM36272

     Improving future compliance: Joint property
110. IHTM36273

     Improving future compliance: Completing enquiries before delivering an account
111. IHTM36274

     Improving future compliance: Personal representatives employing agents
112. IHTM36275

     Improving future compliance: Valuations of land
113. IHTM36276

     Improving future compliance: Provisional estimates of value
114. IHTM36277

     Improving future compliance: Funding problems of tax due on delivery of the IHT400
115. IHTM36280

     Improving future compliance: Repayment of penalty
116. IHTM36281

     Improving future compliance: Repayment of tax
117. IHTM36291

     Fraud: What is fraud?
118. IHTM36292

     Fraud: Examples of fraud
119. IHTM36293

     Fraud: Dealing with suspected fraud
120. IHTM36294

     Fraud: Role of Special Compliance Office
121. IHTM36301

     Negligence: What is negligence?
122. IHTM36302

     Negligence: Who must you show to be negligent?
123. IHTM36303

     Negligence: Onus of proof
124. IHTM36311

     Innocent error: Dealing with claims of innocent error
125. IHTM36312

     Innocent error: Not aware of omitted asset or gift
126. IHTM36313

     Innocent error: Did not know that asset or gift had to be declared
127. IHTM36314

     Innocent error: Misinformed by a third party
128. IHTM36315

     Innocent error: Agent's failure
129. IHTM36316

     Innocent error: Advice given by IHT
130. IHTM36317

     Innocent error: Information supplied to another part of HMRC
131. IHTM36320

     Innocent error: Miscalculation
132. IHTM36331

     Letters of offer: Importance of correctness
133. IHTM36332

     Letters of offer: Drafting the letter (general)
134. IHTM36333

     Letters of offer: Checklist
135. IHTM36334

     Letters of offer: Using precise terms
136. IHTM36335

     Letters of offer: Consideration
137. IHTM36336

     Letters of offer: Duties included
138. IHTM36337

     Letters of offer: Taxpayer's default
139. IHTM36338

     Letters of offer: Interest and penalties
140. IHTM36339

     Letters of offer: Amount of the offer
141. IHTM36340

     Letters of offer: Date of payment
142. IHTM36341

     Letters of offer: Excluded duties
143. IHTM36342

     Letters of offer: Signature
144. IHTM36343

     Letters of offer: Tax year
145. IHTM36344

     Letters of offer: Interest clause
146. IHTM36345

     Letters of offer: Instalment offers (general)
147. IHTM36346

     Letters of offer: Instalment offers (examples)
148. IHTM36351

     Standard letters of offer: Specimen form of offer involving penalties only
149. IHTM36352

     Standard letters of offer: Specimen form of offer involving tax, interest and penalties
150. IHTM36353

     Standard letters of offer: Specimen form of offer involving penalties only, payable by instalments - England, Wales and Northern Ireland cases
151. IHTM36354

     Standard letters of offer: Specimen form of offer involving tax, interest and penalties, payable by instalments - England, Wales and Northern Ireland cases
152. IHTM36355

     Standard letters of offer: Specimen form of offer involving penalties only, payable by instalments - Scottish cases
153. IHTM36356

     Standard letters of offer: Specimen form of offer involving tax, interest and penalties, payable by instalments - Scottish cases
154. IHTM36361

     Reports to Tax Administration, Litigation and Advice (TALA): General
155. IHTM36362

     Reports to Tax Administration, Litigation and Advice (TALA): Form of report
156. IHTM36371

     Recording General
157. IHTM36372

     Recording Database for non-COMPASS penalties
158. IHTM36373

     Recording Creating a penalty record on COMPASS
159. IHTM36374

     Recording Opening a penalty record on COMPASS
160. IHTM36375

     Recording Enquiry not required
161. IHTM36376

     Recording Closing a penalty record on COMPASS
162. IHTM36377

     Recording Entering data on the penalties database
163. IHTM36391

     Accounting procedures: Bringing payment of penalty to account
164. IHTM36392

     Accounting procedures: Payment not received by due date
165. IHTM36393

     Accounting procedures: Defaulting taxpayer
166. IHTM36394

     Accounting procedures: Repaying a penalty
167. IHTM36401

     Human Rights and Introduce
168. IHTM36402

     Human Rights and Article 6 advice
169. IHTM36403

     Human Rights and What you should say in a letter
170. IHTM36404

     Human Rights and What you should say at a meeting
171. IHTM36405

     Human Rights and What to do if the taxpayers refuses to co-operate
172. IHTM36411

     Public Funding for penalty hearings: When is Public Funding available?
173. IHTM36412

     Public Funding for penalty hearings: When you must issue the Public Funding Leaflet
174. IHTM36413

     Public Funding for penalty hearings: Public Funding and s.245 penalties
175. IHTM36414

     Public Funding for penalty hearings: Requests for Public Funding leaflets