Under IHTA84/S221 the Board of the HMRC may serve notice in
writing to any person to determine any matter that may be relevant.
The issue of a notice is a standard procedure that should be
considered as soon as it seems likely that normal reminding action
will not be effective.
This may be immediately after a conversation with a taxpayer
who clearly has no intention of discharging the debt or when a
taxpayer defaults on a promise to discharge the debt within an
agreed time.
