CH229250 - How to do a compliance check: information powers: rules that apply to all notices: serving a notice

For technical guidance about serving information notices, see CH23440.

For guidance about whether documents have been correctly served when they are returned to HMRC by the Returned Letter Service (RLS), see CH208000.

After serving an information notice, it is good practise to contact the person by phone. This will be after giving time for the notice to arrive. Normally this will be four working days. You should use this phone call to:

• check that the person has received and understands the information notice, and what they have to provide
• confirm that it is reasonable to require the person to provide the information
• check that the date specified is reasonable.

It will be more cost-effective for you to address any disagreements or misunderstandings in advance, than through review or appeal procedures later.