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HMRC internal manual

Compliance Handbook

How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: application to the tribunal

Guidance about making applications to the tribunal is at ARTG7500+.

Where it is necessary to issue a formal notice, the fact that arrangements have been made with the British Bankers Association and that you are acting in accordance with those arrangements may, if appropriate, be mentioned to the tribunal during approval application.

The tribunal will, of course, still have to be satisfied that you are justified in proceeding with your application.