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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: compliance with the notice

A person must comply with the requirements of a notice

  • within the period specified in the notice and
  • if they are specified in the notice, at the time, by the means and in the form specified.

There is more guidance about complying with information notices at CH23480.

The recipient of the notice is liable to penalties for failure to comply with a notice, see CH270000.

Before you assess a penalty you should try to make contact with the recipient to find out why they have not complied. You should help them to comply, if you can.

If the recipient has complied with only part of the notice you should attempt to find out why the documents have not been provided. The recipient may be having difficulty locating the documents and requires more time.

If the recipient tells you that they cannot obtain the documents, or that a document does not exist and you are satisfied that the claim is genuine, you should set aside the relevant part of the notice.