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HMRC internal manual

Enquiry Manual

Information powers: bank mandates: introduction

Before considering the issue of a notice under TMA 70/S20(3) for banking information, you should ask the taxpayer for a mandate to allow you to approach the bank direct. You should make the taxpayer aware that the bank may charge him for the information provided.

Where the taxpayer indicates their willingness to give you a mandate to approach banks for information, the taxpayer and, if appropriate, their spouse, civil partner, or domestic partner, should be provided with the requisite number of authorities, in duplicate. The taxpayer should be asked to sign and return a copy of the mandate EM10062. An account-holder need furnish only one authority for each bank *, regardless of the number of branches of the bank in which they hold accounts etc.

After the signed mandate is received an initial approach to the bank should be made EM10063.

  • With the exception of the Ulster Bank where an authority is required for each branch.