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HMRC internal manual

Debt Management and Banking Manual

RLS: Information powers: Contact details for debtors: Informal contact

Initially the Tracing Units will contact the third party informally, reminding them that we do have the formal power to request the information, so they understand it is on a statutory basis that will provide protection to them against legal challenge. It is expected that this approach will be sufficient, in most cases, for the third party to be able to release the information voluntarily.