CH225310 - How to do a compliance check: information powers: third party notice: where no approval is required: general
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.
You do not need any approval before giving a third party notice that refers only to information or documents that form part of any person’s VAT statutory records, see CH21700 and they relate to
- the supply of goods or services, see CH225320
- the acquisition of goods from an EU member state or
- the importation of goods from outside the EU in the course of carrying on a business.
You do not need any approval for giving a third party notice which
- is given to a partner to check the tax position of other partners in their capacity as such, see CH225640 to CH225670or
- is given to a parent company for the purpose of checking the tax position of any of its subsidiaries, see CH225550 and CH225570.
You do not need any approval for giving a third party notice to an involved third party, see CH225900, to check a relevant tax position by seeking only relevant information and relevant documents.
You do not need any approval for giving a third party notice for information or documents that relate only to a pensions matter, see CH23990.