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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Information notices - time to comply to be stated in notice

The S19(2)(a) notice must always state the time by which the information must be provided, and this time should be at least 30 days from the date of the notice.

The 30 days should be calculated from the date that the notice will leave the office, typically the day after you have written it.

Use the standard letter template TCC6A.

When you issue a formal notice to a customer requesting information or evidence you must issue a copy of fact sheet WTC/FS3. This explains what will happen if the customer does not supply the information you are seeking.