Where a person fails to comply with a IHTA84/S219A notice,
ensure the address to which the notice was sent is correct by using
the resources available to RRLT & DMB if necessary. If correct,
refer the papers to the Grade 7 manager to take seek a penalty (
IHTM36000) under IHTA84/S245A(3). If
the information is received shortly after the time allowed in the
notice you should try and agree payment of a penalty up to
£50, depending upon the circumstances. The penalty should be
accounted for in the same way as other penalty payments (
IHTM36000).
If the documents are not received then the manager should
ask Litigation to commence proceedings before the First-tier
Tribunal in accordance with IHTA84/S249 (4). Any penalty obtained
should be noted on the information notice database.
