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Contents

Official guidance
Compliance Handbook

CH228000 · How to do a compliance check: information powers: excise information notice

  • CH228100 · Introduction
  • CH228200 · General framework
  • CH228220 · Considerations prior to issue
  • CH228250 · Documents required
  • CH228280 · Persons on whom a notice can be served
  • CH228300 · What you can ask for
  • CH228320 · Restrictions on what you can ask for
  • CH228340 · Timing of requests for documents
  • CH228360 · Specifying or describing what you require
  • CH228370 · Where and when documents should be produced
  • CH228380 · Time to comply
  • CH228500 · Getting agreement to the notice
  • CH228600 · Manager’s role
  • CH228700 · Telling the recipient about the notice
  • CH228720 · Opportunity letter
  • CH228740 · Representations
  • CH228760 · Not telling the recipient
  • CH228800 · Applications to the tribunal
  • CH228900 · The notice
  • CH228950 · Compliance with the notice
  1. How to do a compliance check: information powers: excise information notice: contents
  2. How to do a compliance check: information powers: excise information notice: representations

CH228740 | How to do a compliance check: information powers: excise information notice: representations

From HM Revenue & Customs · Compliance Handbook

A summary of any representations made by the intended recipient of the notice should fully and accurately reflect their tone and content.

Where written representations are made to you, the document should be put in front of the tribunal so that the tribunal can draw its own conclusions about the tone and content.

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