IHTM32140 - Delay in providing information: failure to comply with an information notice

If there is a failure to comply with a IHTA84/S219A notice (IHTM32221) you should refer your file to Litigation to pursue a penalty, having first satisfied yourself that the taxpayer or their agent has received the information notice.

If there is an appeal against the IHTA84/S219A notice (IHTM32211) you should acknowledge receipt of the appeal and refer the file immediately to Litigation.