Is it just us, or is everyone who wants to settle their IHT liabilities getting appalling service from HMRC?
My new clients are lay trustees who are now trying to settle periodic charge liabilities which they were previously oblivious to. They have sent numerous letters and forms but all of their attempts to disclose and pay have been ignored
They need certainty about possible charges and interest before they can confidently appoint benefits. This is now seriously hampering their duty to act in the interests of the beneficiaries. What would you advise them to do in the absence of a response?
I would suggest you ring the IHT team. I have found that if you have paid what is due (and possibly more if to cover estimated interest etc) you will not get a calculation. I can only assume this is because HMRC aren’t wanting any more money off you so they don’t bother confirming the figures. Also I was told by someone wfh that they couldn’t print at home and so would have to ask someone in the office to print the calculation and send it to me. Presumably why they are not sending calculations etc unless they have to.
I too am experiencing severe delays on the part of HMRC in finalising taxable estates, especially in relation to double taxation relief, which very few staff at HMRC seem to understand.
When a delay is particularly bad, I make a formal complaint to HMRC which is usually, but not always, dealt with quite quickly.
My wife is in the same position regarding a form to confirm her UK residence in August (delivery confirmed by Royal Mail) which only needed stamping/dating before being sent back to her to pass on to the Irish tax authorities to claim a DWT refund for the year to 31 December 2021 as well as a December request for an assessment (which HMRC told her she needed as she could not make a payment without out this ) for an additional 2018/9 liability, following repayment of DWT that had previously been claimed as relief against her personal tax liability.
Even an online complaint with a recorded expected action date shown on her personal tax account has not been dealt with.
Her next avenue may well be an email to the HMRC Director General for Customer Services - angela.macdonald@hmrc.gov.uk
Best of luck
Whilst this is going on HMRC are computer generated reminding me I have an additional 20p to pay before 31 January!
HMRC IHT department are particularly bad at the moment in my experience. They are not sending out calculations as a matter of routine, although if you can get through on the phone to ask for a calculation they generally get them issued relatively quickly.
I have had two instances recently of claiming IHT refunds. All correspondence was ignored for months and it was only a formal complaint that resolved the matter. I am still waiting for interest that they promised would be paid on one - it’s not a lot so not really worth chasing, but unless I do don’t think we will ever see it.
My experience of HMRC income tax/CGT at the moment is better - they seem more on the ball that at the IHT office and generally I am receiving responses within 4-6 weeks.
I’m hoping matters improve gradually as more staff return to the office to work!
