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HMRC internal manual

Inheritance Tax Manual

Information notices: introduction

A common set of information powers, penalties that apply for non-compliance and safeguards available to the taxpayer was introduced in Schedule 36 of the Finance Act 2008. This was extended to Inheritance Tax by section 96 and Schedule 48 of the Finance Act 2009, with effect from 1 April 2010. Prior to this date the legislative powers for issuing information notices were found in IHTA84/S219 and 219A.

There are detailed instructions about issuing information notices in the Compliance Handbook.