IHTA84/S219 notices may be used to obtain information from third parties such as agents, banks, insurance companies and, in rare cases, other individuals. But they should only be considered if
IHTA84/S219 notices may only be issued with the consent of the
First-tier Tribunal and if you have a case where a IHTA84/S219
notice may be appropriate you should refer the case, after
discussing it with your manager, to Litigation. Only authorised
officers in Litigation may issue a IHTA84/S219 notice.
General guidance on obtaining and using third party information can be found at IHTM09331. In general you should only seek to use a IHTA84/S219 notice after making an informal approach to the third party for information.