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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: specimen summary of reasons letter for FA08/SCH36

Proposed Notice to a bank to [provide information/produce a document/produce documents/provide information and produce documents/provide information and produce a document]

I am currently checking [insert name] tax position regarding [insert area of the tax position being checked - ensuring it makes sense within the context of this paragraph]. To help with my check, I need [some information/a document/some documents/some information and documents/some information and a document]. To get [this/these] I intend to issue an information notice to [insert name of bank]. The notice will be a legal demand requiring them to give me what I need. I have listed the [information/document/documents/information and documents/information and document] that I need in the enclosed schedule. I will issue this notice under Paragraph 2, Schedule 36 of the Finance Act 2008.

Before I can issue the notice to [name of bank], I need approval from the First-tier Tribunal. This is part of the independent tribunal that deals with tax matters. I will be contacting them for this approval.

I must also give you a summary of the reasons why I need the

[information/document/documents/information and documents/information and document].

[insert reasons]

[A copy of this letter has been sent to [name of agent]].

More information

I enclose factsheet CC/FS2 (GOV.UK) Information notices, which gives you more information about this type of notice. If you have any queries once you have read this, please call me on the above number.