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HMRC internal manual

Compliance Handbook

How to do a compliance check: information powers: third party notice: persons on whom a third party notice can be served

Schedule 36 enables you to serve a notice on any other person, including any government department, requiring the provision of information and the production of documents.

Before writing to a third party you should consult the specific instructions for

  • groups and partnerships, see CH225500 
  • relevant lawyers, see CH229200 
  • communications service providers, see CH229120 
  • person’s spouse or partner, see CH207325 
  • accountants’ working papers, see CH231000 
  • banks, see CH232000
  • involved third parties, see CH225900 
  • pension matters, see CH23840 
  • claims that legal professional privilege applies, see CH22240.