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HMRC internal manual

Enquiry Manual

Information powers: bank mandates: initial approach to bank

A photocopy of the signed authority and a letter addressed to the Manager (in the case of a taxpayer and their spouse, civil partner or domestic partner both holding accounts etc in the branch, a photocopy of both authorities with two separate letters) in the form set out in EM10064 should be sent to the branch or, if more than one, each branch. A copy of the letter should not be sent to the taxpayer, but he may receive a copy from his bank manager.

There are separate arrangements with Bank of Scotland (which now includes accounts under brand names Halifax, Capital Bank, Intelligent Finance, Birmingham Midshires & St James’s Place), The Royal Bank of Scotland, Barclays Bank, The Woolwich and National Westminster Bank. EM10065.

The list of matters on which information can be requested in the letter is comprehensive. You should consider in every case each paragraph and delete those not likely to be relevant. At the discretion of the Grade 6, the questions may be modified to suit the circumstances of the case. Information which cannot be provided under cover of the authority, for example, particulars of joint accounts or transactions (see item 6 of the specimen letter in EM10064), should not be requested unless written consent has also been given by the other party.

The arrangements have been agreed with the English Banks. A Branch manager of a bank who makes enquiries about the arrangements should be advised accordingly.

Seek advice from contact link on any point of difficulty or any enquiries from Scottish or Irish Banks.