SVM118080 - Statutory Notices: IHT Information Notices

Under Section 219 Inheritance Tax Act 1984, the Board may, with the consent of the relevant tribunal, by notice in writing, require any person to supply within a specified time, being not less than 30 days, such information as it may require for the purposes of the tax. All potential cases must be referred to the IHT Litigation Team for handling in conjunction with the Solicitor.

Under Section 219A Inheritance Tax Act (introduced by the Finance Act 1999) an officer of the Board can issue a notice requiring information from a person liable to deliver an Inheritance Tax account (usually an executor/administrator or trustee), without the consent of the relevant tribunal.

Section 219A authorises “an officer of the Board” to issue a notice in writing requiring any person who has delivered, or is liable to deliver, an account under Section 216 or an amended account under Section 217 to

Produce such documents as are in the person’s possession or power which are reasonably required to:-

• enquire into an account (including any claim or election included)
• determine whether and, if so, the extent to which it is incorrect or incomplete
• make a Notice of Determination
• furnish such accounts or particulars as may reasonably be required for the purpose outlined above.

The notice must state the time by which the person must comply with the requirements, which must not be less than 30 clear days after receipt by him or her.

The person may appeal against the notice within 30 days of the date of receipt. The 30-day time limit applies irrespective of the time given in the notice to provide information. If the notice or part of it is confirmed by the relevant tribunal, the person must comply with it (or the relevant part) within 30 days of the determination of the appeal.

There are penalties for failure to comply with such notices - see Section 245A of the Act. [The old s245 (b)-(d) now appear in s.245A]