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HMRC internal manual

Compliance Handbook

How to do a compliance check: information powers: excise information notice: telling the recipient about the notice

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.