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.