CH228340 - How to do a compliance check: information powers: excise information notice: timing of requests for documents
This page and chapter are under review as the relevant content is also published in the 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.
It is often necessary in excise compliance work to gather information quickly, however before issuing an information notice you should consider
- The burden you may put on the recipient of the notice by asking for a great many documents all at once.
- The inconvenience you may put the recipient to if you ask for documents on a piecemeal basis.
There is further guidance on this subject at CH21640 and, if you are considering an informal request for documents, at CH207310.