IHTM32201 - IHTA84/S219A notices: introduction

Powers under IHTA84/S219A came into effect from 27 July 1999 but are retrospective and can be applied on any estate, irrespective when the account was delivered, that is subject to Inheritance Tax, i.e. cannot be applied against estates subject to Estate Duty.

The main features of IHTA84/S219A information notices are

• they are only used to obtain information from those who have or those who are liable to deliver an account ( IHTM32202)
• the information we are asking for must be for the purposes of an enquiry ( IHTM32203)
• the information requested must be in the form of documents, accounts or particulars ( IHTM32204)
• the time limit ( IHTM32206) for providing the information requested must not be less than 30 days
• an appeal ( IHTM32211) against the notice must be made within 30 days of the date of issue
• a failure to comply ( IHTM32221) with a notice may result in penalties
• there is no restriction on the number of notices ( IHTM32221) that may be issued in connection with a particular enquiry
• they can be issued by the investigator working the enquiry ( IHTM32205), subject to the approval of a Band B2

A current draft of a IHTA84/S219A information notice is available on the ‘public drive’ under ‘information notices’.