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HMRC internal manual

Enquiry Manual

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HM Revenue & Customs
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Information Powers: TMA70/S20: Accountant's Working Papers: Specimen Letter for Linking Documents

Dear Sir

JOHN SMITH

REQUEST FOR DOCUMENTS (SECTION 20 TAXES MANAGEMENT ACT 1970)

An application to a Commissioner for consent to the issue of a notice to you under TMA70/S20(3) in respect of your client is under consideration.

TMA70/S20B(1) 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 ……………..[allow at least 30 days from the date of the letter] all documents in your possession or power which contain information explaining

EM10156.

Section 20BB(1) Taxes Management Act 1970 makes it a criminal offence to intentionally falsify, cancel, 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.

Yours faithfully