CH225050 - How to do a compliance check: information powers: third party notice: what is a third party notice
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A third party notice is a written notice to a person requiring them to provide information or produce documents reasonably required to check the tax position, or collect a tax debt, of another person. These notices can only be issued if you know the identity of that other person. If you don’t know the identity of the person, you should consider the guidance at CH226000 and CH226500.
Before you consider giving a third party notice you should discuss your course of action with your line manager.
You may need tribunal approval before you can give a third party notice. If tribunal approval is required you will need the agreement of an authorised officer, see CH225450.
A template IIP35 in SEES Forms and Letters is available for you to make your report to an authorised officer. The authorised officer uses the same template to reply with their decision.