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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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How to do a compliance check: information powers: taxpayer notice: serving a notice

Notices are available in SEES Forms and Letters.

When you issue an information notice under FA08/Sch36 you must also issue factsheet CC/FS2 (GOV.UK) Information notices.

You can serve a written information notice on a company by

  • addressing the notice in the name of the company, either marked for the attention of a named individual, if a suitable name is known, or omitting any reference to a person, and simply starting the letter “Dear Sir or Madam”

or

  • serving it on its proper officer. This is normally the company secretary or person acting as secretary of the company, see CTM00530.

It may occasionally be a better decision to address the notice to the proper officer if you know who it is; for example they may live in the UK whereas the company’s business may be international and its main operating address overseas.

A notice can be delivered by post addressed to a person

  • at the person’s* usual or last known place of residence, or place of business or employment, or
  • in the case of a liquidator of a company, at the liquidator’s address for the purposes of the liquidation.

You can serve a written information notice by delivering it to the person or by leaving it at their usual or last known place of residence or last known business address.

  • For a company, the place of residence is the Registered Office and the place of business is where the company carries out its business.