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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Information Notices: Third Party Notices: Groups: Notice to any person about the parent and its subsidiaries

Some of the rules for a third party notice in CH23620, are relaxed where the notice is issued to any person for the purpose of checking the tax position of a parent undertaking and any of its subsidiary undertakings, see CH23800.

  • The notice only needs to name the parent and say that it is for the purpose of checking the tax position of the parent and any of its subsidiaries. It does not need to name the subsidiaries.
  • You only need the approval of the parent undertaking to issue the notice.
  • You only need to give a copy of the notice to the parent undertaking.

If you seek Tribunal approval to issue the third party notice

  • you only need to give a summary of the reasons why the information and documents are required to the parent undertaking, see CH24160.

The third party cannot appeal against any requirement in the notice to provide any information or produce any document that forms part of the statutory records, see CH21700, of either the parent or the subsidiaries.

If your notice is for the purpose of checking the tax position of subsidiaries (that is, does not include the parent undertaking) there are no special rules. This type of notice follows the rules in CH23620 so that

  • each subsidiary undertaking must give approval,
  • the notice must name each subsidiary,
  • each subsidiary must be given a copy of the notice, and
  • if you seek Tribunal approval for the notice, you must give a summary of the reasons why you need the information or documents to each subsidiary.

FA08/SCH36/PARA35 (2) & (3)