IHTM32206 - IHTA84/S219A notices: time limits


The notice must state the time by which the person must comply with the requirements and make the information available. This must not be less than 30 days from the date the person receives the notice.

In practice you should normally specify a date which will be 30 days from receipt of the notice, unless the nature and extent of the information required, leads you to think that a longer period would be reasonable. It will sometimes be clear that a longer time limit is appropriate. In this case the notice should not require the provision of the information before the person can reasonably be expected to have it.