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HMRC internal manual

Compliance Handbook

How to do a compliance check: information powers: excise information notice: applications to the tribunal

Information notices may only be given with the approval of the tribunal.

Applications for approval may be made ‘without notice’. This means that any person affected is not told about it. They cannot attend or make representations at the hearing. However, they may make representations to you which you must present to the tribunal for consideration unless the exception set out in CH228760 applies.

A tribunal member will sign the notice.

Detailed guidance about making applications to the tribunal starts at ARTG7500.