If the person who received the notice contacts you to ask for
more time to comply and you are able to allow to the request you
should agree a revised time scale for production of the
information. A revised IHTA84/S219A notice should be issued showing
the new date by which the information should be received. The
original notice is superseded by the revised notice, and should not
be pursued.
If you do not consider an extension of the time limit to be
appropriate or you are not satisfied with the taxpayer’s
explanation you should write to the person (or agent) setting out
your reasons - all such letters should be approved by your Grade 7
manager. The request for an extension is to be treated as an appeal
and if not agreed should be referred to Litigation to be listed for
hearing by the First-tier Tribunal.
We accept that a person may wish to object to a IHTA84/S219A
notice on the grounds that he or she has been given insufficient
time to comply with it. However, the Tribunal has no power when
considering the appeal to specifically give more time.
If the grounds for an appeal against a notice are that more
time is needed to comply and you have been unable to agree a
revised timetable, you should refer the case to Litigation before
you finally turn down a request for more time.
