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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Information Powers: TMA70/S20: Checklist for Section 20(3) Notices

  • Is the person from whom documents are sought a barrister, advocate or solicitor EM10160?
  • Is the person from whom documents are sought a bank EM10126?
  • Is the person from whom documents are sought a Large Business EM10118?
  • Are the documents required accountant’s working papers EM10150+?
  • What can you ask for EM10118?
  • Has approval by an authorised officer been given EM10107?
  • Who can you serve notices on EM10120?
  • Has the third party had the opportunity to deliver the documents EM10123?
  • Is a formal notice required EM10110?
  • What preparatory 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 EM10124?
  • How can the person comply with the notice EM10114?
  • What are the consequences if the person does not comply with the notice EM10125?