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HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Has the Taxpayer Provided Information Voluntarily

Before you use Section 19A or paras 6 and 27 you should have asked for information informally. An appropriate time should be allowed for the information to be provided EM1580.

If some of the information requested has been sent in, consider whether a formal notice is still required using the approach at EM10110.

You should resist any temptation to shortcut proper procedures by simply including a reference to the informal information request in your formal notice. For example, issuing a notice that asks for ‘the documents and information requested in my letter of dd/mm/yy’ or similar words. You should always specify in the notice the documents and information that are outstanding at the time. However, you may do this by attaching a numbered list on a separate schedule EM10016.