IHTM32132 - Failure to provide information by the agreed date: Compliance Group enquiries

If you are a Compliance Group investigator and the taxpayer does not comply with the agreed timescale for providing you with information you should carry out a review of your enquiry to make sure all aspects are still worth pursuing. If they are, and you are satisfied that the conditions for issuing a IHTA84/S219A notice (IHTM32201) are met you should, with the approval (IHTM32205) of your Grade 7 manager

• issue a formal IHTA84/S219A notice to the person who is liable to provide the information (IHTM32202), explaining the delays that have occurred and send a copy to any agent acting
• note the information notice database when the notice is issued.

When drafting information notices, you should be careful to specify as clearly as possible what information you require. You should set out in the covering letter the reasons why you require each piece of information, and if necessary referring specifically to the provisions set out in IHTA84/S219A (2).

If IHTA84/S219A is not appropriate then you should discuss with your manager whether the case should be referred to Litigation to consider whether the information can be obtained through a IHTA84/S219 notice (IHTM32231) or whether it is appropriate to issue a notice of determination (NOD) (IHTM37011). You should also send cases involving people who are normally resident abroad to Litigation for advice.

You should include the time limit (IHTM32206) specified on the notice for providing the information as a general BU date (IHTM32032) on the file cover.