CH225595 - How to do a compliance check: information powers: third party notice: groups: summary table

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	CH225520	CH225530	CH225540	CH225550	CH225560	CH225570	CH225580	CH225590
Notice to	External third party	External third party	Parent	Parent	Parent	Parent	Subsidiary	Subsidiary
To check tax postion of	Parent and one or more known subsidiaries	One or more known subsidiaries only	Parent and one known subsidiary	Parent and more than one known subsidiary	One known subsidiary	More than one known subsidiary	Parent or one or more known subsidiaries	Parent and one or more known subsidiaries
Type of notice	3rd party	3rd party	Combined taxpayer and 3rd party	Combined taxpayer and 3rd party	3rd party	3rd party	3rd party	3rd party
Para 21/21A conditions, see CH23520	No effect	No effect	Apply to parent but not subsidiary	Applies to parent and all subsidiaries unless each subsidiary is named. In which case it only applies to parent and the named subsidiaries	No effect	Applies to all subsidiaries unless each subsidiary is named. In which case it only applies to the named subsidiaries	No effect	No effect
Taxpayer approval required	Parent only	Each subsidiary	Subsidiary	None	Subsidiary	None	Parent or each subsidiary	Parent
Appeal grounds, if not tribunal approved	Too onerous only	Too onerous only	Any	Any	Too onerous only	Any	Too onerous only	Too onerous only
No appeal against	Statutory records of parent and each of its subsidiaries	Statutory records of each subsidiary	Statutory records of parent or the subsidiary	Statutory records of parent or any of its subsidiaries	Statutory records of subsidiary	Statutory records of parent or any of its subsidiaries	Statutory records of parent or each subsidiary	Statutory records of parent and each of its subsidiaries
Tribunal approval required	If no taxpayer approval	If no taxpayer approval	If no taxpayer approval	Optional	If no taxpayer approval	Optional	If no taxpayer approval	If no taxpayer approval
Opportunity to make representations	Recipient	Recipient	Recipient	Recipient	Recipient	Recipient	Recipient	Recipient
Summary of reasons	Parent only	Each subsidiary	Subsidiary	None	Subsidiary	None	Parent or each subsidiary	Parent
If tribunal, no appeal against	Notice or any requirement in notice	Notice or any requirement in notice	Notice or any requirement in notice	Notice or any requirement in notice	Notice or any requirement in notice	Notice or any requirement in notice	Notice or any requirement in notice	Notice or any requirement in notice
Name in notice	[Parent name] and any of its subsidiaries	Each subsidiary	Subsidiary	More than one subsidiary or name of each subsidiary	Subsidiary	More than one subsidiary or name of each subsidiary	Parent or each subsidiary	[Parent name] and any of its subsidiaries
Copy of notice to	Parent only	Each subsidiary	Subsidiary	None	Subsidiary	None	Parent or each subsidiary	Parent only