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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

How to do a compliance check: compliance check series of factsheets: when to issue CC/FS2 information notices

Factsheet CC/FS2 tells the person:

  • what an information notice is
  • when we use them
  • about their rights.

You must only issue factsheet CC/FS2 when you are issuing an information notice under FA08/Sch36, see CH221000.

You must not issue factsheet CC/FS2 if:

  • you are requesting information without issuing a formal information notice
  • you are using Excise powers under CEMA79. The factsheet to use when carrying out checks under CEMA79 is factsheet CC/FS16 Excise visits, see CH202450.

Do not routinely issue factsheet CC/FS2 with opening letters.