At the outset of the enquiry you should always aim to ask for all the information that has been identified as being required for the purpose of checking the IHT account. But it is inevitable that, in many cases, the need for further information will only become apparent as the enquiry progresses. Each new request for information should be made informally in the first instance and a IHTA84/S219A notice issued only when the informal approach fails. There is no restriction on the number of times a IHTA84/S219A notice can be issued during the course of an enquiry.
