IHTM32203 - IHTA84/S219A notices: for what purposes can we ask for information?

You can ask taxpayers to produce such documents as are in their possession or power to obtain which are reasonably required to

• enquire into an account (including any claim or election included with the account) to
• determine whether and if so the extent to which it is incorrect or incomplete
• make a notice of determination (NOD) ( IHTM37011)
• furnish ( IHTM32204) you with such accounts or particulars as you may require for the purpose outlined above.

A notice under this section cannot oblige the person to produce documents or furnish accounts or particulars relating to the conduct of any appeal. In our view, such documents are those brought into existence as part of the preparation for the presentation of an appeal.

You cannot issue a IHTA84/S219A notice for matters relating to the payment of tax, though you can use it, for example, to obtain the address of a person to whom a tax notice is to be sent.

IHTA84/S219A was introduced to support enquiry work into IHT accounts and to enable us to make NODs under IHTA84/S221. It is the dedicated information power for enquiry work and, provided it is suitable for obtaining the information you require, you should always look to use it in preference to IHTA84/S219 ( IHTM32231), the other available information power available to us.