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HMRC internal manual

Compliance Handbook

How to do a compliance check: information powers: excise information notice: timing of requests for documents

It is often necessary in excise compliance work to gather information quickly, however before issuing an information notice you should consider

  • The burden you may put on the recipient of the notice by asking for a great many documents all at once.
  • The inconvenience you may put the recipient to if you ask for documents on a piecemeal basis.

There is further guidance on this subject at CH21640 and, if you are considering an informal request for documents, at CH207310.