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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Information Notices: Tribunal approval: Prejudice the assessment or collection of tax

‘Prejudice the assessment or collection of tax’ means that there are grounds to believe that taking the described steps may create a risk to effective assessment or collection of tax.

Such situations could include, but will not be limited to, risks of

  • collusion with or intimidation of a third party,
  • the person’s flight or disappearance,
  • the alienation of assets
  • destruction of evidence.