IHTM32211 - Appeals against a IHTA84/S219A notice: general

The person receiving a IHTA84/S219A notice may appeal against the notice within 30 days of the date of issue. The 30-day time limit applies even if, in the notice, we have given a longer period to comply with our requirements. There are no conditions limiting the terms of the appeal. But the potential grounds for any such appeal are limited because the only points open to arbitration are

• whether the information requested is reasonably relevant ( IHTM32203) to determining if an account is complete and correct or to the making of a determination under IHTA84/S221
• whether the person has been given sufficient time to comply ( IHTM32206) with the notice
• whether documents requested are in the possession or power [( IHTM32203) of the person

A person may also, exceptionally, object to a notice on the basis of the unreasonable costs of complying with it. You should pass such objections to Litigation to take into account the comments of Mummery J in Kempton v Special Commissioners and CIR.

If you cannot accept or reach an agreement with the taxpayers over the appeal, refer to Litigation. From 1 April 2009 HMRC no longer has the power to ask the tribunal to list an appeal for hearing. Instead the taxpayer may ask the First-tier Tribunal to hear their appeal (IHTA84/S223B) or they may first ask HMRC to review its decision to issue the information notice (IHTA84/S223B). Alternatively, HMRC may offer the taxpayer a review of its decision (IHTA84/S223C). The Litigation Team will ensure this is dealt with.

If the person receiving the notice declines to provide some or all of the information on the grounds that it is privileged information or contains tax advice, you must seek the advice of Litigation before taking any further action.