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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Penalties: Failure to Comply with SA Information Notices: Contents

This guidance only applies to information notices issued on or before 31 March 2009.

After 31 March 2009 you cannot issue notices under TMA70/S19A, FA98/SCH18/PARA27, TMA70/SCH1A/PARA6 or TMA70/S20. You must instead use the information powers in FA08/SCH36, see CH20000+