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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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How to do a compliance check: information powers: identification notice

Identification notices can only be used where we or an overseas tax authority hold information from which the identity of a person, or a class of persons, can be ascertained. It is limited to obtaining basic ‘identifying’ information for checking the tax position of a person. This is limited to the name, address and where relevant, the date of birth of the person or class of persons. See CH23991 for more information and examples.

Identification notices must not be used to request any type of documents or any information other than basic ‘identifying’ information. Once the identity has been established, you can then use other Schedule 36 powers to obtain any further information and documents you may need to complete your compliance check.

If you are considering using this notice to obtain information on a group or class of persons, particularly for risk purposes, it may be more appropriate to use the data gathering powers in Sch 23 FA 10 (see CH206300)

If you intend to obtain the identity of more than one person using this notice, please consult (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Only an authorised officer can issue an identification notice, see CH262500.

If you think an identification notice may be appropriate, you should discuss the case with your manager. If they support your view you must make a submission to the authorised officer, see CH260500 on how to do this.