Inheritance Tax Act 1984 section 219A

Power to call for documents etc.

Section 219A gave HMRC officers the power to require persons who had submitted (or were liable to submit) inheritance tax accounts to produce documents and information for the purpose of checking those accounts.

• An HMRC officer could issue a written notice requiring a person who had delivered or was liable to deliver an inheritance tax account to produce documents in their possession or power, where reasonably required to check whether the account was incorrect or incomplete, or to make a determination.
• Copies of documents (such as photocopies or faxes) were acceptable in the first instance, but the officer could subsequently request the original document.
• The person receiving the notice had thirty days to comply with a request to produce documents or to provide the original where a copy had initially been supplied.
• This section was repealed with effect from 1 April 2010, although transitional provisions ensure that related appeal and penalty provisions under sections 219B and 245A continue to apply in respect of notices issued before that date.