IHTM32204 - IHTA84/S219A notices: what type of information can we ask for?

IHTA84/S219A does not oblige the taxpayer to hand over original documents into your keeping. The obligation may, unless you give notice to the contrary, be discharged by the production of suitable photographic or facsimile copies of the originals. But, you can specify in the notice that the original of any document referred to must be produced for inspection within a specified time, which must not be less than 30 days. If the original document is required, you are only entitled to inspect it - there is no right to keep it. You are entitled to take copies of, or make extracts from any documents produced.

You may however, retain any account or particulars which are to be ‘furnished’ (defined in the dictionary as ‘cause to have possession/yield to’) to you.

The term ‘documents’ is straightforward and does not need further definition. It is not however appropriate to issue a IHTA84/S219A notice to obtain a completed IHT account due under IHTA84/S216 orIHTA84/S217. Instead consult Litigation about the use of IHTA84/S245 (failure to deliver an account) or IHTA84/S221 (best of judgement Notice of Determination).

‘Accounts’ for the purpose of IHTA84/S219A means for example, business accounts.

‘Particulars’ is a very wide term so you can use it to obtain answers to specific questions (for instance an explanation of how a figure for the value of chattels is made up).

Both ‘accounts’ and ‘particulars’ can also lead to the creation of documents etc that do not already exist, for example a schedule of chattels (the section does not refer to these particular categories of information having to be in the ‘persons possession or power’).