IHTM32232 - IHTA84/S219 notices: threat to issue a notice

Your letter requesting information should set out clearly:

• What information you require
• Why you want it and
• When you expect to receive it.

Your first review should be between one and two months later depending on the complexity of the information required. Exceptionally, if you are asking for a lot of information you should extend this to three months.

Your first reminder should be accompanied by a copy of the original letter. You should review for a reply after one month.

If you receive holding replies you will need to consider whether they affect your reviewing. However, where the people from whom you are seeking information indicate a specific problem or issue that directly affects their ability to provide the information in good time, you should speak to them by telephone and establish a revised timetable. You should be flexible but ensure that they are not simply stalling.

If after reviewing you have still not received the information you should discuss with your manager whether a IHTA84/S219 notice should be threatened and if so what sort of deadline should be set.

You must then telephone the person you are seeking the information from and:

• Establish the cause of the delay
• Agree a deadline for the supply of the information
• If appropriate, explain the possibility of issue an information notice if the deadline is not met.

If asked, you can refer to the potential financial penalties for non-compliance with IHTA84/S219.

The verbal threat of issue of a IHTA84/S219 notice should be confirmed in writing. Litigation Team must see the letter in draft before you send it.