CH228200 | How to do a compliance check: information powers: excise information notice: general framework

If you need documents or information from a person who is not a revenue trader in order to complete your excise compliance check

1. Consider making an informal request for what you need, see CH228220.

2. If an informal request is inappropriate, or has not succeeded in getting you what you need, consider giving an information notice if you can answer Yes to all of the following questions

Is what you require

• reasonable?

• for the purposes of protecting, securing, collecting or managing revenues derived from duties of excise?

• not covered by one of the restrictions at CH228320?

Do you have reasonable cause to believe that the recipient of the notice is in possession or control of what you require, see CH228300?

3. The notice should contain the following

• details of what you require clearly specified or described, see CH228360

• a time period in which to provide documents, see CH228380.

4. Get an SO-grade manager’s agreement, see CH228500.

5. Make an application to the tribunal, see CH228800.

6. Send the intended recipient of the notice details of what the notice will contain and invite them to make representations, unless 7 below applies, see CH228700.

7. Do not carry out step 6 above if to do so might prejudice the protection, security, collection or management of revenues derived from duties of excise, see CH228760.

8. Once the tribunal has given approval, issue the notice, see CH228900.

9. If the recipient does not comply with the notice you may assess an initial penalty, daily penalties, a tax-related penalty, see CH270000.