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HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S20: Are Documents Confidential to the Bank Essential?

If the authorised officer considers it essential to seek production of documents beyond those described at EM10129 (including, for example, paying-in slips, waste records, paid cheques, the bank’s correspondence file, or confidential information about credit-worthiness etc) a report should be made with the file to contact link. You should provide with your report a draft schedule of documents sought.

Banks file paid cheques in date order. Finding individual cheques is therefore labour intensive and you need to be very selective in requesting paid cheques.

If such confidential, etc documents are to be sought, the section 20B(1) opportunity letter is issued by the Assistant Director in Central Policy. Thereafter the checklist at EM10117 is to be followed.