IHTM36034 - Procedures for taking penalties on late accounts: initial action in CG and PC&S
When you receive a late account or a late account is referred to you, you should
- treat the penalty aspect as a priority
- check that the time limit (IHTM10803) has been exceeded
- check that the taxpayer or their agent has not provided a reasonable excuse
- issue the standard penalty letter (IHTM36041) with the leaflet IHT13 if appropriate
- raise any other enquiries that are necessary
The delivery of a late account does not constitute an enquiry (IHTM29012)