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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Information powers: TMA70/S20: persons on whom section 20(3) notices can be served


Section 20(3) enables an authorised officer to serve a notice, requiring the production of documents, on any other person including the Department of National Savings (but excluding any other Government Department).

You should consult the specific instructions for

  • solicitors, barristers, advocates and lawyers EM10160
  • banks EM10126
  • communications service providers EM10121
  • accountants working papers EM10150+
  • taxpayer’s spouse, civil partner or domestic partner EM10122
  • claims that legal professional privilege applies EM10165.