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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Information Powers: Bank Mandates: Visit to Branch

The purpose of the letter EM10063 is to give the branch adequate notice of your requirements. The visit referred to in the letter should be arranged at the earliest convenient date. The original authority should be shown to the bank’s representatives but retained, since it may be necessary to produce it to some other branch of the same bank at a later date.

The information branches are asked to provide can be extensive. Inspectors should be prepared as far as possible to copy or record the required details during the course of that or a subsequent visit. Requests for copies or information in writing should be kept to the minimum consistent with the need to deal adequately with the investigation. It is particularly important that nothing should be done which might result in charges to the taxpayer which he has not authorised. This should be borne in mind and, if necessary, confirmed if copies of documents are requested. If information is not immediately available because the documents are elsewhere, for example, where paid cheques or paying-in slips are stored in a repository away from the branch premises, arrangements should be made for their production at a later date. Finding paid cheques or paying in slips EM10133 can be costly to locate. You should therefore identify the cheques or slips that are essential from the bank statements first.