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HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S20: Compliance with Notices by Banks

Normally the bank will respond to a Section 20(3) notice by providing copies of the specified documents.

You should bear in mind that these arrangements are aimed at minimising for both you and the banks concerned any practical difficulties arising from action under or compliance with the legislation. Should there be disagreement in a particular case about the interpretation of these arrangements or the legislation itself, for example, whether or not a local branch has complied with a formal notice, you should make a report to contact link.

Advice should be sought on any difficulty arising from informal requests or formal notices issued to banks not covered by these arrangements.