SIOG7150 - Information and inspection powers: general: obtaining information from a postal or telecommunications service provider

You may need to seek third party information from a Communications Service Provider (CSP).

For example:

• you may want to obtain evidence about mobile phone use in order to establish the taxpayer’s residence status
• you may want to identify the user of a PO Box number.

This information might be within the scope of our information powers, but you should instead generally use powers under RIPA. See EM1807 et seq(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)