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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Information & Inspection Powers: Information Notices: Third party notice: Approval not to issue a copy to the named person

There may be occasions when giving a copy of a third party notice to the named person might prejudice the assessment or collection of tax, see CH24220.

In these situations you, with the agreement of an authorised officer, see CH21720, or an authorised officer should ask the tribunal to

  • approve the notice, and
  • disapply the requirement to send a copy to the named person.

The tribunal can only disapply the requirement if it is satisfied that there are reasonable grounds for believing that giving a copy of the notice to the person will prejudice the assessment or collection of tax, see CH24220.

FA08/SCH36/PARA4