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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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How to do a compliance check: data-gathering powers: before issuing a notice

Note: the guidance below is only for caseworkers using data-gathering powers in one-off cases, not for CNI who issue large numbers of notices.

Before issuing a data-gathering notice it is important that you have

  • checked data is not already held on departmental systems such as TPI Mart and Connect see CH206380 
  • checked with CNI that they have not already issued a notice for the data you require see CH206360.
  • asked the person to supply the information informally, see CH206410. Please note that the data-holder is less likely to appeal a notice if they are fully aware of the data required, have been given the opportunity to discuss the most convenient way to supply the data and had an opportunity to agree a timetable.
  • confirmed with the data-holder what data they hold and how the data is kept
  • obtained Customer Relationship Manager’s (CRM) permission (in cases involving Large Business Services or Large and Complex) prior to making contact with the data-holder. It would be advisable that any contact or notice is issued in conjunction with the CRM as they would have already been dealing with and be familiar with the customers.