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HMRC internal manual

Compliance Handbook

Charging Penalties: establishing penalty behaviour: obtaining information from a third party

In some cases, where you suspect deliberate behaviour, you may need to seek information about penalty behaviour from a third party. For example, to check a person’s claim that they were following professional advice, you may need to ask the professional for copies of correspondence.

You can issue a third party notice using information powers in FA08/Sch36, see CH225000.

If your check is into excise duties you can issue an excise information notice, see CH228000.

Where you suspect that a tax agent has engaged in dishonest conduct, see technical guidance starting at CH180000 and operational guidance starting at CH880000. Where you identify other types of poor agent behaviour, see CH800000.