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HMRC internal manual

Compliance Handbook

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HM Revenue & Customs
Updated
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How to do a compliance check: information powers: third party notice: involved third parties

An involved third party is a specific person listed in the legislation. They are a person closely involved in a potentially taxable event or transaction. Where they are required to provide only information and documents about such an event or transaction some of the rules for third party notices are changed, see CH23820.

The table in CH25360 sets out

  • who are involved third parties,
  • what are the relevant information and documents that an ‘involved third party’ notice can require and
  • what are the relevant taxes relating to each involved third party.

You do not need approval of the person whose position you are checking, or the tribunal, before you give a third party notice to an involved third party, see CH23080.

Where all the criteria are met you do not need to copy your notice to the person whose tax position you are checking when you give a third party notice to an involved third party, see CH23640.