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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Information Notices: Tribunal approval: Taxpayer Notice - Disapplying conditions

The tribunal may approve a taxpayer notice where the person has not been

  • told in advance that the information or document is required, or
  • invited to make representations

provided that it is satisfied that these actions might prejudice the assessment or collection of tax, see CH24220.

Where you seek the tribunal’s approval of this kind of notice, the tribunal certificate must show that it is satisfied that in the circumstances these conditions do not need to be fulfilled. You should add the following text to the tribunal certificate.

“Under Paragraph 3(4) Sch 36 Finance Act 2008, the requirements of Paragraph 3(3)(c) and 3(3)(d) do not apply to this notice.”

An example of a Tribunal-approved taxpayer notice is at CHApp1.3.

FA08/SCH36/PARA3 (4)