CH228700 - How to do a compliance check: information powers: excise information notice: telling the recipient about the notice
This page and chapter are under review as the relevant content is also published in the guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
The tribunal will not give approval for you to issue the notice unless you have
- told the person to whom the notice is to be given that the documents are required and
- given them a reasonable opportunity to make representations to you, see CH228740.
There is an exception to this requirement, see CH228760.
You should write to the person saying that you intend to issue a notice to them, listing what documents you require and inviting them to make representations for the tribunal’s consideration. Sending the person this ‘opportunity letter’, see CH228720, will put you in a position to seek the tribunal’s approval. It will also protect any relevant documents from destruction. There is a penalty for destroying documents after they have been asked for.