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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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How to do a compliance check: information powers: excise information notice: not telling the recipient

The tribunal may disapply the requirement to tell the person to whom the notice is to be given if it is satisfied that to do so might prejudice the protection, security, collection or management of revenues derived from duties of excise.

Such situations could include, but will not be limited to, risks of

  • collusion with or intimidation of a person,
  • a person’s flight or disappearance,
  • removal of excise goods
  • destruction of documents.

In each case the tribunal certificate on the notice must show that in the circumstances the requirement above does not need to be satisfied.

Where the tribunal approves a notice where the recipient has not been told in advance that the documents are required you should add the following words to the tribunal’s certificate: “Under s118BA(5) CEMA 1979, the requirements of s118BA(4)(b) and (c) of that Act do not apply to this notice.”