Inheritance Tax Act 1984 section 254

Evidence

Section 254 establishes that a formal notice of determination issued by HMRC, once it can no longer be challenged or altered, serves as sufficient evidence of the matters it determines for the purposes of the administration and collection provisions of the Act.

• A notice of determination issued under section 221 of the Act can be used as evidence once it is final.
• The determination becomes final when it can no longer be varied or quashed (for example, because the time limit for appeal has passed).
• Once final, the notice is treated as sufficient evidence of the matters set out in the determination.
• This evidential status applies for the purposes of the administration and collection provisions in Part 8 of the Act, including penalties and recovery of tax.