IHTM09363 - How to use third party information: information received under statutory information powers


You may disclose information obtained under a statutory information notice ( IHTM32191) issued under IHTA84/S219 to progress a case. For example, you may need to disclose the information to a taxpayer or agent to break an impasse. We can also disclose information to the Commissioners when seeking leave to issue an IHTA84/S219 notice ( IHTM32231).