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Introduction: Summary

Introduction

Introduction: Types of penalty

Late accounts: When to seek a penalty?

Late accounts: Accounts subject to a penalty

Late accounts: Penalties chargeable

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

Procedures for taking penalties on late accounts: Identifying late accounts

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

Penalty request letter: General

Penalty request letter: Standard letter

Penalty request letter: No response to request for penalty

Penalty request letter: Taxpayer claims reasonable excuse

Penalty request letter: Formal penalty proceedings

Penalty request letter: Settling the penalty enquiry

Reasonable excuse: General

Reasonable excuse: Account lost or delayed in the post

Reasonable excuse: Loss of financial records or other papers

Reasonable excuse: Serious illness, absence or family problems

Reasonable excuse: Bereavement

Reasonable excuse: Not aware an account had to be delivered

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

Reasonable excuse: Pressure of work

Reasonable excuse: Reasonable excuse: failure by an agent

Reasonable excuse: Lack of information

Reasonable excuse: Domicile outside the United Kingdom

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

Failure to deliver an account: Penalties chargeable

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

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

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

Incorrect account, information or document: Types of penalty

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

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

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

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

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

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

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

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

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

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

Investigating incorrect accounts, information or documents: Consulting valuers

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

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

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

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

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

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

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

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

Dealing with taxpayer's replies: General

Dealing with taxpayer's replies: Do not make assumptions

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

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

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

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

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

Calculating the penalty: Board's policy

Calculating the penalty: Effect of criminal proceedings

Calculating the penalty: General approach

Calculating the penalty: De minimis limits for seeking a penalty

Calculating the penalty: Culpable tax

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

Calculating the penalty: Penalties due on more than one asset

Disclosure: What does disclosure mean?

Disclosure: What to allow for disclosure?

Disclosure: Additional abatement

Co-operation: What factors to take into account?

Co-operation: Genuine disagreements and 'external' intervention

Co-operation: Lack of co-operation by an agent

Gravity: What to take into account?

Gravity: Size of underpayment

Gravity: Calculating the abatement

Gravity: Minor offences

Gravity: Middle range offences

Gravity: More serious offences

Gravity: Most serious offences

Gravity: S.248 penalties

Gravity: Normal penalty loadings impracticable

Gravity: Penalty calculation form

Negotiating a penalty: When to seek to agree a penalty

Negotiating a penalty: Prior approval for expected offer

Negotiating a penalty: Informing the taxpayer

Negotiating a penalty: Establishing culpability

Negotiating a penalty: Establishing fraud

Taxpayer does not make the expected offer: General

Taxpayer does not make the expected offer: Normal negotiating limits

Taxpayer does not make the expected offer: Culpability disputed

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

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

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

Taxpayer does not make the expected offer: Insufficient means

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

Instalment offers: General

Instalment offers: Considering formal instalment arrangements

Instalment offers: Re-calculating the penalty

Instalment offers: Payments exceeding 2 years

Instalment offers: Method of payment

Instalment offers: Early settlement

Settling the penalty: Acceptable offer made

Settling the penalty: Checking the completed offer

Settling the penalty: Correcting errors in the offer

Settling the penalty: Taxpayer forwards own letter of offer

Settling the penalty: Delay in accepting the offer

Settling the penalty: Letter of acceptance

Settling the penalty: Administrative procedures

Improving future compliance: General approach

Improving future compliance: Joint property

Improving future compliance: Personal representatives employing agents

Improving future compliance: Valuations of land

Improving future compliance: Provisional estimates of value

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

Improving future compliance: Repayment of penalty

Improving future compliance: Repayment of tax

Fraud: What is fraud?

Fraud: Examples of fraud

Fraud: Dealing with suspected fraud

Fraud: Role of Special Compliance Office

Negligence: What is negligence?

Negligence: Who must you show to be negligent?

Negligence: Onus of proof

Innocent error: Dealing with claims of innocent error

Innocent error: Not aware of omitted asset or gift

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

Innocent error: Misinformed by a third party

Innocent error: Agent's failure

Innocent error: Advice given by IHT

Innocent error: Information supplied to another part of HMRC

Innocent error: Miscalculation

Letters of offer: Importance of correctness

Letters of offer: Drafting the letter (general)

Letters of offer: Checklist

Letters of offer: Using precise terms

Letters of offer: Consideration

Letters of offer: Duties included

Letters of offer: Taxpayer's default

Letters of offer: Interest and penalties

Letters of offer: Amount of the offer

Letters of offer: Date of payment

Letters of offer: Excluded duties

Letters of offer: Signature

Letters of offer: Tax year

Letters of offer: Interest clause

Letters of offer: Instalment offers (general)

Letters of offer: Instalment offers (examples)

Standard letters of offer: Specimen form of offer involving penalties only

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

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

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

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

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

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

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

Recording General

Recording Database for non-COMPASS penalties

Recording Creating a penalty record on COMPASS

Recording Opening a penalty record on COMPASS

Recording Enquiry not required

Recording Closing a penalty record on COMPASS

Recording Entering data on the penalties database

Accounting procedures: Bringing payment of penalty to account

Accounting procedures: Payment not received by due date

Accounting procedures: Defaulting taxpayer

Accounting procedures: Repaying a penalty

Human Rights and Introduce

Human Rights and Article 6 advice

Human Rights and What you should say in a letter

Human Rights and What you should say at a meeting

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

Public Funding for penalty hearings: When is Public Funding available?

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

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

Public Funding for penalty hearings: Requests for Public Funding leaflets