Information and inspection powers: Schedule 36 FA 2008: records to be kept
A copy of all formal notices issued under Schedule 36 FA 2008 should be kept by the Team Leader in an establishment file. A record should also be kept in that file of cases where:
- the person to whom the notice was sent was not given an opportunity letter (paragraph 3(2)(c))
- reasons for the notice were not given to the taxpayer (paragraph 3(2)(e))
- a copy of a third party notice is not provided to the taxpayer (paragraph 4).