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HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S20: HMRC Commissioners’ Notices




HMRC Commissioners may also issue notices requiring the production of documents relevant to a person’s tax liability. Such notices do not require the consent of a General or Special Commissioner. For notices under section 20(2) they must have reasonable grounds for believing that a person’s failure to comply with the Acts will seriously prejudice the assessment or collection of tax.

Where it is considered that a notice should be issued by HMRC Commissioners rather than by an authorised officer, a report should be made to contact link. Such a situation could arise, for example, if the matter is urgent and there is likely to be delay in obtaining the consent of an Appeal Commissioner or the matter involves a lawyer EM10160.