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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

How to do a compliance check: information powers: third party notice: bank mandates: initial approach to bank

Some banks have nominated central addresses for the receipt of bank mandates. For details see the respective entries in the list for service of information notices on the SI website. Where no address is shown you should send the mandate to the appropriate branch. Care should be taken to ensure that the addresses for mandates and for information notices are not confused.

A photocopy of the signed mandate and a letter (see CH225180) addressed to the Manager (in the case of a husband and wife both holding accounts etc in the branch, a photocopy of both mandates with two separate letters) should be sent to the central address or the branch or branches holding the account or accounts.

Don’t send the person a copy of your letter, though the bank may send them one.

The list of matters on which information can be requested in the letter is comprehensive. You should consider in every case each paragraph and delete those not likely to be relevant. At the discretion of the Grade 6, the questions may be modified to suit the circumstances of the case. Information which cannot be provide under cover of the mandate, for example particulars of joint accounts or transactions (see item 6 of the specimen letter in CH225180), should not be requested unless written consent has also been given by the other party.

These arrangements have been agreed with the British Bankers’ Association. Any officer of a bank who makes enquiries about the arrangements should be advised accordingly.

Seek advice from the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) on any point of difficulty.