CH225200 - How to do a compliance check: information powers: third party notice: restrictions

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.

See CH22100 about general restrictions on information notices.

See CH23620 about specific rules on third party notices.

For more guidance about when approval is and is not required, see CH225400 and CH225300.