CH23460 - 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

provided that

• 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 by following the guidance in CH910000.

FA08/SCH36/PARA56
TMA70/S114
CEMA79/S118BA