CH228380 | How to do a compliance check: information powers: excise information notice: time to comply

An information notice should specify a reasonable period within which the person must provide the documents.

If you specify a date by which the documents must be provided then remember that the notice must first be approved by the tribunal.

NB – The notice should be issued exactly as the tribunal approved it. This means that you cannot amend any details of the notice, including the date for compliance. To amend any details in the notice, further tribunal approval for those changes should be sought.

There is more detailed guidance at CH23420.