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HMRC internal manual

Compliance Handbook

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.