CH24180 - Information & Inspection Powers: Information Notices: Tribunal approval: Third Party Notice - Disapplying conditions

The tribunal may disapply some of the conditions in CH24160 if it is satisfied that fulfilling those conditions might prejudice the assessment or collection of tax, see CH24220.

In each case the tribunal certificate on the notice must show that in the circumstances the condition(s) does not need to be satisfied. There is an example of a tribunal-approved third party notice at CHApp1.7.

  1. Where the tribunal approves a third party notice where
  • the third party has not been told in advance that the information or document is required
  • the third party has not been invited to make representations, and
  • the person whose tax position you are checking has not been given a summary of the reasons why the information or document is required.

You should add the following words to the tribunal’s certificate.

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

  1. Where the tribunal approves a third party notice without you having to give a copy of the notice to the person whose tax position you are checking you should add the following words to the tribunal’s certificate.

“Under Paragraph 4(2)(b) Sch 36 Finance Act 2008, the requirement of Paragraph 4(1) of that Schedule does not apply to this notice.”

  1. Where the tribunal approves a third party notice that does not name the person whose tax position you are checking, you will need to ensure that the description of the information or documents is sufficient for the third party to identify precisely what you require. You should also add the following words to the tribunal’s certificate.

“The requirement, under Paragraph 3(5) Sch 36 Finance Act 2008, to name the taxpayer in the notice does not apply to this notice.”

FA08/SCH36/PARA3 (4)

FA08/SCH36/PARA4