IHTM09381 - Obtaining mandates: introduction

If possible, you should obtain a mandate from the taxpayer under enquiry before contacting the third party.

There are two forms of mandate

• a mandate for enquiries of banks and building societies CH227120 (there is background information on when and how to approach banks directly at CH227110)
• a mandate which, suitably amended if necessary according to the facts of the case, may be used for other enquiries of third parties (IHTM09383).

If you cannot get a mandate from the taxpayer you should first approach the third party on an informal basis. If you need to consider issuing an information notice (IHTM32191) under FA08/Sch36 to a bank or building society you should consult Litigation before taking any action.

You should make the taxpayer aware that the bank may charge them for the information provided.