How to do a compliance check: information powers: taxpayer notice: when a taxpayer notice should be issued
Most information requests will be informal, which may be made in writing, over the telephone or during a visit. You should only consider using an information notice when
- the person whose tax position you are checking has not responded to an informal request for information or documents, or
it is not appropriate to ask the person to supply the information voluntarily, for example
- they have a history of non-compliance and you have reason to believe that information will not be provided if requested informally
- an informal request is likely to cause an unacceptable delay
- pre-approval of a taxpayer notice is appropriate, see CH223400
- an investigation into a tax avoidance scheme would benefit from the early use of formal powers.