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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Opening the Enquiry: Information Request: Immediate Issue of Information Notice

Although the usual practice will always be to request the information informally in the first place, there may be some circumstances, see CH21150, in which you would consider it appropriate to issue a notice under FA08/Sch36/Para1 at the same time as you issue the notice of enquiry.

If you do think this is appropriate, before you issue the Schedule 36 notice you must make a report to contact link with your file or telephone the number at contact link if it is particularly urgent.