CH227210 | How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: introduction

Before giving a notice to a bank for information about one of its customers you should try to obtain the information from the person, if necessary by giving the person an information notice, see CH221000.

If the person does not have the documents, they may agree to sign a mandate to allow you to approach a bank, see CH227100.

If the information required relates to the bank account of the person’s spouse or partner, the issue of a third party information notice to the spouse or partner should be considered before making an approach to the bank, see CH207315.

HMRC have made a commitment to UK Finance about the circumstances when we will issue a taxpayer approved third party notice to a bank, see CH23100, , or a Financial Institution Notice, see CH232000. In all other cases you must obtain tribunal approval first, see CH227260. You must not make informal requests for information.

If you intend to issue a tribunal approved information notice to a bank about one of its customers, you will first need to issue an opportunity letter, see CH227230.

You will also need to give a Summary of Reasons letter to the person whose tax position you are checking, this can be found in SEES at IIP29. A Summary of Reasons letter is not issued in an excise compliance check.