Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Approval
You can give a written notice to a person requiring them to provide information or produce documents reasonably required to check their tax position. This is a ‘taxpayer notice’. For the use of first and third party information powers to check the tax position of one or more partners at the same time, see CH225600.
In addition to the general restrictions, see CH22100, and general rules, see CH23220, that apply to information notices there are specific rules for taxpayer notices. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Operational guidance about taxpayer notices starts at CH223000.
You do not need specific approval before giving a taxpayer notice, although you must have the agreement of an authorised officer if you need to ask for an old document, see CH22140, and you must contact Central Policy, Tax Administration Advice (TAA) before asking for any advice the person got from their tax adviser, see CH22300.
You can choose to get the approval of the tribunal before giving a notice provided the appropriate conditions are met, see CH24120. This includes getting the agreement of an authorised officer and, if asking for tax advice material, contacting Central Policy, Tax Administration Advice (TAA) first. You would be most likely to want to seek tribunal approval where you need to protect your information from premature exposure at an appeal hearing against the notice, or where there are grounds to invoke the possibility of criminal sanctions for destroying documents, see CH27200.