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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
, see all updates

Companies: Quarterly Instalment Payments: Regulation 12 Notice

Company Name ……………………..

Address ………………………….

………………………………………..

………………………………………..

NOTICE REQUIRING BOOKS, DOCUMENTS AND OTHER RECORDS TO BE MADE AVAILABLE FOR INSPECTION

Regulation 12 The Corporation Tax (Instalment Payments) Regulations 1998 (Statutory Instrument No.3175)

Accounting Period……………

I hereby require the company no later than [not to be less than 30 days from the day after the date of the notice] to make available for inspection by me on [specify date] at [specify time] all such books, documents and records in the company’s possession or power as are specified or described below.

-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–

List of books, documents and other records requested in earlier letter which you require to be made available to you.

-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–

If the company does not comply with this notice it may be liable to a penalty.

……………….[Authorised Officer’s name]