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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: where no approval is required: general

You do not need any approval before giving a third party notice that refers only to information or documents that form part of any person’s statutory records, see CH21700 and that relate to

  • the supply of goods or services, see CH225320 
  • the acquisition of goods from an EU member state or
  • the importation of goods from outside the EU in the course of carrying on a business.

You do not need any approval for giving a third party notice which

  • is given to a partner to check the tax position of other partners in their capacity as such, see CH225640 to CH225670or
  • is given to a parent company for the purpose of checking the tax position of any of its subsidiaries, see CH225550 and CH225570.

You do not need any approval for giving a third party notice to an involved third party, see CH225900, to check a relevant tax position by seeking only relevant information and relevant documents.

You do not need any approval for giving a third party notice for information or documents that relate only to a pensions matter, see CH23990.