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HMRC internal manual

Compliance Handbook

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 from Central Policy, Tax Administration Advice.