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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Information Notices: introduction

The majority of people co-operate fully when we ask for information or documents so we can carry out a check of their tax position. They appreciate that co-operation will help the check to be as quick and effective as possible.

Some persons will not be in a position to co-operate with informal requests for information or documents perhaps because of confidentiality or Data Protection issues. Others may not co-operate for a variety of reasons or they may be slow in responding. If an informal approach is not successful we may issue a legal notice requiring them to provide information or produce documents. This notice is called an information notice.

This section of the guidance tells you about

  • the four different types of information notice, see CH23060 
  • the approval needed before each type can be given, see CH23080 
  • the notice itself, see CH23200 
  • how the tribunal can be asked to approve notices, see CH24000 
  • appeals against information notices, see CH24300.