Inheritance Tax Act 1984 section 219

Power to require information

Section 219 gave HMRC the power to require third parties to provide information relevant to inheritance tax by serving a formal notice, subject to tribunal consent and legal privilege protections.

• HMRC could serve a notice on third parties such as agents, banks, insurance companies and, in rare cases, other individuals to obtain information relevant to inheritance tax, but only where the information could not be obtained from other sources and significant tax was potentially at stake.
• A notice under this section could not be issued without the prior consent of the tribunal, providing an independent check on HMRC's power to demand information from third parties.
• A relevant lawyer was entitled to claim professional privilege and could refuse to disclose information without the consent of their client.
• This section was repealed with effect from 1 April 2010, although transitional provisions ensure that notices issued before that date continue to have effect under related sections.

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