IEIM608030 - Notification Requirement: Content and method of notification: Method of notification

Notification Requirement: Content and method of notification: Method of notification

If in a paper form (which is the only option for Specified Financial Institutions), the notification can be given by hand or by post.

The notification can be sent by email where the Specified Relevant Person:

• Mainly provides advice and services to the client by email; and
• Reasonably believes, such as from past experience communicating with the client, that they would read the notification if it were sent by email.

 

If the sender does not normally communicate professionally with the account holder or client by email, the notification must be sent or given by letter.  HMRC will not consider marketing emails where the sender does not have evidence that the client habitually reads the content to be sufficient to establish reasonable belief that the notification will be read.

If the Specified Financial Institution or Specified Relevant Person knows that their client has special needs or does not speak English, then they should provide the notification in the format appropriate to allow the client to access and understand it, as they would normally make contact with that client.