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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Working the examination: What cannot be required by notice

You must not issue a formal notice for information:

  • you have already received - so it is important to review thoroughly what has been supplied already
  • you consider, with hindsight, you should have requested, but didn’t - in these circumstances, you should make a further, informal request for information
  • you requested, but in imprecise terms (e.g. “bank statements for your Barclays account”), in this instance, you should ask again informally for the information, but in more precise terms
  • you requested, but are not entitled to require: there should be few instances of this, as you should normally only informally request what you can formally require. But there may be occasions where, for example, a claimant may offer at a meeting to provide you with a document (e.g. a rental statement) relating to a suspected partner. Although it would be quite proper for you to confirm in writing that you would like to see that information, you cannot issue a formal notice for its production because you do not have an information power to obtain it from the suspected partner.You can only require information from

either or both of the claimants, or from prescribed third parties (cross-reference CCM5500), a suspected partner will not fall into either of these two categories.