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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Bank payroll tax return

A ‘taxpayer notice’ is a written notice to a person requiring them to provide information or produce documents reasonably required to check their tax position. 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.

Where a taxable company has filed a bank payroll tax return, or made a claim, you can only issue a taxpayer notice to check the bank payroll tax position if one or more of the following conditions apply.

  • There is an open enquiry, CH23540, into the bank payroll tax return or claim.
  • You have reason to suspect, see CH23560, that

tax may not have been assessed, or

tax may have been under-assessed, or

tax relief given may be excessive

and

you could, if necessary, make an assessment or determination to correct the position, see CH23540.

  • The information or documents are also required to check their tax position as an employer, contractor or person with other similar obligations to make deductions or repayments of tax or withholding of income.

See also the general restrictions and rules for information notices at CH22100 and CH23220, and the specific rules for taxpayer notices in this section at CH23522 to CH23536. The operational guidance about taxpayer notices starts at CH223000.

FA10/SCH1/PARA36