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HMRC internal manual

Inheritance Tax Manual

Information notices: introduction

The legislative powers for issuing information notices are found in IHTA84/S219 and 219A. 

IHTA84/S219A is used to obtain information from those who have or who are liable to deliver an account (IHTM32202). IHTA84/S219 may be used to obtain information from third parties (IHTM3223) who hold the information we require (for example, banks and insurance companies).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)