CH223100 - How to do a compliance check: information powers: taxpayer notice: when a taxpayer notice should be issued
This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
Most requests for information or documents will be informal. These may be made in writing, over the telephone or during a visit.
You should normally only consider using an information notice when the person has not responded to an informal request for information or documents.
However, sometimes it is not appropriate to ask the person to supply the information voluntarily, for example:
- they have a history of non-compliance and you have reason to believe that information will not be provided if requested informally
- an informal request is likely to cause an unacceptable delay
- pre-approval of a taxpayer notice is appropriate, see CH223400
- an investigation into a tax avoidance scheme would benefit from the early use of formal powers
This list is not exhaustive, and some cases may fall outside these specific characteristics and still require the use of these powers.