CH228740 - How to do a compliance check: information powers: excise information notice: representations
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.
A summary of any representations made by the intended recipient of the notice should fully and accurately reflect their tone and content.
Where written representations are made to you, the document should be put in front of the tribunal so that the tribunal can draw its own conclusions about the tone and content.