CH228760 | How to do a compliance check: information powers: excise information notice: not telling the recipient

The tribunal may disapply the requirement to tell the person to whom the notice is to be given if it is satisfied that to do so might prejudice the protection, security, collection or management of revenues derived from duties of excise.

Such situations could include, but will not be limited to, risks of:

• collusion with or intimidation of a person,

• a person’s flight or disappearance,

• removal of excise goods

• destruction of documents

In each case the tribunal certificate on the notice must show that in the circumstances the requirement above does not need to be satisfied.

Where you intend to ask the tribunal to approve a notice where the recipient has not been told in advance that the documents are required you will add, via the options in SEES, confirmation that under s118BA(5) CEMA 1979, the requirements of s118BA(4)(b) and (c) of that Act do not apply to the notice.