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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
, see all updates

Information Powers - what cannot be included on the Formal Information Notice

You cannot:

  • insist that the person should attend a meeting
  • stipulate that the documents should be delivered to HMRC premises. The legislation does not refer to delivery of the documents, but to their production, see SPM240300 
  • obtain any documents, accounts or particulars which have been brought into existence as part of the preparation for the presentation of an appeal
  • make a general request for information, for example something couched in terms such as ‘anything relevant to the person’s entitlement to Statutory Paternity Pay’. The information you require must be specific
  • request documents be in any specified format.

You do not have a right of access to any premises. The person must produce the information or documents to you.