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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Information Powers: TMA70/S20: Informal Notices to Banks

‘REQUEST FOR DOCUMENTS (SECTION 20B, TAXES MANAGEMENT ACT 1970) 

I understand that ……………………………… (customer’s full name and address)is/was a customer of your………………………(full address, if known) Branch.

The account number with the bank is (………..) sort code (………).

An application to a Commissioner for consent to the issue of a notice to you under Section 20(3), Taxes Management Act 1970, in respect of ……………………….(taxpayer’s name) is under consideration.

Section 20B(1), Taxes Management Act 1970, provides that before any notice is issued you must have been given a reasonable opportunity to deliver or make available the documents which may be specified in the notice.

Will you therefore please deliver or make available to me by ……………………………….. (date - at least 30 days later than the date of the letter) …………….……………the following

    (list of documents required)  

S20BB(1) Taxes Management Act 1970 makes it a criminal offence to intentionally falsify, conceal, destroy or otherwise dispose of any document which has been requested to be produced by a Section 20 notice or which has been specified in the informal request above.

As you may be dealing with this request through your Branch Manager, I am enclosing an additional copy of this letter’.