CH225310 | How to do a compliance check: information powers: third party notice: where no taxpayer or Tribunal approval is required: general

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 [email protected] to let us know the specific content you find useful.

You do not need any taxpayer or Tribunal approval before giving a third party notice that refers only to information or documents that form part of any person’s statutory records, see CH21700, and they relate to:

• the supply of goods or services, see CH225320

• the acquisition of goods from an EU member state*

• the importation of goods from outside the EU as part of a business*

• the importation of goods from outside the UK as part of a business**

*only applies to pre-Brexit periods

** only applies to post-Brexit periods

In cases where you are requesting statutory records from a third party, Authorised Officer approval is required due to the customer's lack of appeal rights.

You do not need any taxpayer or Tribunal approval for giving a third party notice which:

• is given to a partner to check the tax position of other partners in their capacity as such, see CH225640 to CH225670 or

• is given to a parent company for the purpose of checking the tax position of, or collecting a debt from, any of its subsidiaries, see CH225550 and CH225570

You do not need any taxpayer or Tribunal approval for giving a third party notice to an involved third party, see CH225900, to check a relevant tax position by seeking only relevant information and relevant documents.

You do not need any taxpayer or Tribunal approval for giving a third party notice for information or documents that relate only to a pensions matter, see CH23990.