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HMRC internal manual

Compliance Handbook

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

‘Seriously prejudice’ suggests that taking the described step could have a major negative impact on the assessment or collection of tax.

Such situations could include, but will not be limited to

  • tipping off a person suspected of committing a serious civil offence
  • the loss of significant amounts of tax.

FA08/SCH36/PARA5 (4) (c)