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HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Checklist

Has the taxpayer been given the opportunity to provide information voluntarily EM10008?

Can you issue a notice EM10009?

What can you ask for EM10010+?

What should be included on the Notice EM10014?

What can’t you include in the Notice EM10015?

Can you ask for ‘private’ information EM10017+?

Has the taxpayer appealed against or objected to the Notice EM10021+?

How can the taxpayer comply with the Notice EM2215+?

Has the taxpayer failed to comply with the Notice EM2225?