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HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S19A, TMA/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Time to Comply with the Notice

Standard draft letters for ITSA only are available on LFC.

The formal notice must state the time by which the information must be made available, and this time must be at least 30 days from the date the taxpayer will receive the notice.

If the notice is hand-delivered you will know the date of receipt.

If the notice is posted you can assume that the second class post takes 4 working days to arrive and first class post takes 2 working days. Working days do not include Saturdays, Sundays or Bank Holidays. Where the taxpayer can show evidence of the day on which the notice was received, then the 30 days start on the next day.

In practice, to allow for delivery of the notice, always wait for at least 35 days after the date of the issue of the notice.

You should consider allowing a longer period than this if you are asking for a large amount of information or you have reason to believe that the information is not readily available. For example, the taxpayer has included in the return a provisional figure for compensation and it emerges during the course of an enquiry that the final figure will not be available for some time. In this case the notice should not require the provision of the information before the taxpayer can reasonably be expected to have it.