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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: third party notice: copying notice to the person

When you issue a third party notice you must, at the same time, give the named person a copy of it, but there are exceptions.

There may be occasions when giving a copy of a third party notice to the named person might prejudice the assessment or collection of tax, see CH24220.

In these situations you, with the agreement of the authorised officer, or the authorised officer should ask the tribunal to

  • approve the notice, and
  • disapply the requirement to send a copy to the named person.

The tribunal can only disapply the requirement if it is satisfied that there are reasonable grounds for believing that giving a copy of the notice to the person will prejudice the assessment or collection of tax.

Where the third party notice is given to a partner, for the purpose of checking the tax position of one of more other partners (in their capacity as such), there is no need to issue a copy of the notice to those other partners.

Where you are giving a notice to parents and subsidiaries of groups of undertakings, see CH225510.

You do not need to give the named person a copy when you give a third party notice to an involved third party, see CH23820, for

  • the purpose of checking the tax position of a person as regards a relevant tax

where the notice refers only to

  • relevant information or
  • relevant documents.

When you give a third party notice for checking the tax position of a person where the notice refers only to information or documents that relate to any pensions matters, see CH23840.

A template IT01_02 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.