CH227280 | How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: are documents confidential to the bank essential?

If the authorised officer for Sch36, FA08 or an SO-grade manager for s118BA, CEMA considers it essential to seek production of documents beyond those described at CH227220 (including, for example, paying-in slips, waste records, paid cheques, the bank’s correspondence file, or confidential information about credit-worthiness etc) a submission should be made to the specialist technical team (This content has been withheld because of exemptions in the Freedom of Information Act 2000). You should provide with your report a draft schedule of documents sought.

Banks file paid cheques in date order. Finding individual cheques is therefore labour-intensive and you need to be very selective in requesting paid cheques. If such documents are required, the opportunity letter is normally issued by the Assistant Director in the specialist technical team.

The exceptions to this are those issued by Fraud Investigation Service (FIS), Wealthy, Counter Avoidance (C-A), Large Business (LB) and Treaty Competent Authorities, who all have their own arrangements for approving and issuing opportunity letters in these circumstances.