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HMRC internal manual

Specialist Investigations Operational Guidance

Information and inspection powers: Schedule 36 FA 2008: templates and outlines

Templates are provided in the Compliance Handbook for opportunity letters and formal notices. These templates provide the necessary wording to reflect the statute. You may also want to use existing outlines as the basis for your description of information or documents. These outlines could be copied from local shared drives or from previous notices you have issued yourself. Such outlines may save time and help you to avoid missing something, but they must be used with great care. It is vital that you read through every word, and ensure that the outline is adapted to fit the circumstances of the case. Careless use of outlines will make it more difficult to show that the compliance burden on the recipient has properly been balanced against a consideration of what is needed in the circumstances of the case.