As liaison with other parts of HMRC can take some time it is
important to have regard to the powers available to the case owner
to obtain information necessary to take an enquiry forward.
If, as the Debt Management & Banking caseworker, you
think that persons connected with the estate i.e. agents or
beneficiaries, may be able to provide the required information more
quickly you can ask the case owner if they have considered the
issue of a Notice under IHTA84/S219 (
IHTM32191).
Litigation Team is responsible for the issue of a Notice
under IHTA84/S219.
