IHTM32231 - IHTA84/S219 notices: introduction

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

• you cannot obtain the information you need from other sources or by issuing a IHTA84/S219A notice, and
• significant tax may be at stake.

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.