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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: giving notices

Procedures have been agreed with the British Bankers Association on the application of third party notice, identification notices and excise information notices to its members, see CH23100. The Association’s website ( contains a current list of its members under the Members tab. Some banks within the agreement have provided addresses to which taxpayer signed mandates and informal requests and formal third party information notices should be sent.