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HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S20: Non-Compliance with a Section 20(3) Notice

Where there has been a partial compliance with the notice, you should pursue penalties where

  • the information provided is not sufficient to enable the enquiry to be moved forward to settlement, or
  • the missing information is likely to be of significance in establishing omissions.

If you consider that penalties for failure to deliver or make available documents required by a TMA70/Section 20(3) notice should be pursued, you should make a report with the file to contact link.