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HMRC internal manual

Specialist Investigations Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Investigation work: mandates: types of mandate

Mandates may be specific or general but blank mandates should not be sought. Specific mandates may be addressed not only to banks and other financial institutions but also to trade customers, suppliers, and so on.

Examples of mandates are shown on SEES:

  • Bank mandate - company
  • Bank mandate - individual
  • General mandate

General mandates should not be used to approach banks and financial institutions. A specific mandate should be sought for each bank or financial institution.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where the bank account requires multiple signatures for transactions to take place, for example two out of three authorised signatories, the same minimum number is required on the mandate.(This content has been withheld because of exemptions in the Freedom of Information Act 2000) A single signature on the mandate, for a multiple signature account, is insufficient for the bank to release information.