Information & Inspection Powers: Information Notices: The notice: Mistakes in a notice
The rules about mistakes in information notices are based on rules in the Taxes Management Act 1970.
A notice will not be quashed or void because
- it is not in a correct form, or
- it contains a mistake or defect, or
- there is an omission
- it meets the intentions and meaning of the law, and
- the person affected by the notice is adequately identified.
Substantial errors in a notice may mean that a fresh notice must be issued.
If you have any doubt about whether or not the mistakes in an information notice are such you should issue a new notice, you should seek advice from Central Policy, Tax Administration Advice.