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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

How to do a compliance check: information powers: excise information notice: representations

A summary of any representations made by the intended recipient of the notice should fully and accurately reflect their tone and content.

Where written representations are made to you, the document should be put in front of the tribunal so that the tribunal can draw its own conclusions about the tone and content.