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HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S20: Checklist for S20(1) Notices


  • Are SA powers available to obtain the same information EM10101?
  • Is the taxpayer a barrister, advocate or solicitor EM10160?
  • What can you ask for EM10106?
  • Has approval by an authorised officer been given EM10107?
  • Has the taxpayer had the opportunity to deliver the documents or particulars EM10109?
  • Is a formal notice required EM10110?
  • What preparative work is necessary before seeking consent from a Commissioner EM10111?
  • What do you need to do at the Commissioners EM10112?
  • What should you do after the Commissioner has given consent EM10113?
  • How can the taxpayer comply with the notice EM10114?
  • What are the consequences if the taxpayer does not comply with the notice EM10116?