CH223100 - How to do a compliance check: information powers: taxpayer notice: when a taxpayer notice should be issued
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<p>Most information requests will be informal, which may be made in writing, over the telephone or during a visit. You should only consider using an information notice when</p><ul><li class="filledcircle">the person whose tax position you are checking has not responded to an informal request for information or documents, or</li><li class="filledcircle">it is not appropriate to ask the person to supply the information voluntarily, for example </li></ul><blockquote><ul><li class="dash">they have a history of non-compliance and you have reason to believe that information will not be provided if requested informally</li><li class="dash">an informal request is likely to cause an unacceptable delay</li><li class="dash">pre-approval of a taxpayer notice is appropriate, see CH223400 </li><li class="dash">an investigation into a tax avoidance scheme would benefit from the early use of formal powers.</li></ul></blockquote>