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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Information & Inspection Powers: Information Notices: Tribunal approval: Third Party Notice

Usually you must ask the tribunal to approve a third party notice if you have not asked for (or have been unable to get) the approval of the person whose tax position you are checking. See CH23620 under ‘Approval’ for details of when you do not need any kind of approval for a third party notice. There is further detail in CH23680 for partnerships and CH23740 for groups of undertakings.

Neither the third party nor the person whose tax position you are checking can attend the application for approval. Both have the chance to make representations to you which you must present to the tribunal for consideration (see below).

If the tribunal gives approval, the notice must say so.

The tribunal may not approve a third party notice unless all of the following conditions are met.

  • The application is made by or with the agreement of an authorised officer, see CH21720 
  • the notice names the person whose tax position you are checking, (but see the exception in CH24180)
  • the person who will get the notice has been told that the information or documents referred to in the notice are required, (but see the exception in CH24180)
  • that person has been given a reasonable opportunity to make representations to an officer, (but see the exception in CH24180)
  • the tribunal has been given a summary of any representations made by the person who will get the notice,
  • the person whose tax position you are checking has been given a summary of the reasons why the information or documents from the third party are required, and
  • the tribunal is satisfied that, in the circumstances, you are justified in issuing the notice.

A summary of any representations made (including any made by the person whose tax position you are checking) should fully and accurately reflect their tone and content. Where written representations are made to you, the document should also be put in front of the tribunal so that the tribunal can draw its own conclusions about the tone and content.

FA08/SCH36/PARA3 (3)