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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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RLS: Information powers: Contact details for debtors: The Information Notice

If there is no response or the response to the informal contact is unsatisfactory (or inconclusive) and it is clear that the most cost effective way to obtain the information is likely to be through them, the Tracing Unit will then use the formal power and issue a formal information notice.

Issuing the notice

The Tracing Unit will issue a formal written notice setting out the name and last known address held for the debtor. The notice will also:

  • set out under what authority we are issuing it,
  • explain how the third party can give us the information,
  • set out the appeal process, and give a deadline for reply (usually not less than 30 days from the date of the notice).

The decision to issue a formal notice will be made at Senior Officer grade. The Tracing Unit will keep a record of the decision and the reasoning in case of appeal.

If the third party does not have any later address than the one held by the Tracing Unit, a statement to that effect will be accepted as complying with the notice.

Information may be provided in writing or by telephone.