SolvedCH23220 | Information & Inspection Powers: Information Notices: The notice: Overview of an information notice
From HM Revenue & Customs · Compliance Handbook
You may, by giving written notice, require a person to
if the information or document is reasonably required, see CH21620, by you for the purpose of checking, see CH21660, a tax position, see CH21540.
The notice may specify, see CH23380, or describe, see CH23400, the information or document required.
The notice should specify a reasonable period within which the information or documents are to be provided or produced, see CH23420.
The notice may specify or describe
the time at which,
the means by which, and
the form in which
the information or documents are to be provided or produced. The time, means, and/or form must be reasonable.
The above statutory provisions, apply to all types of information notice. In addition, it is good practice for the notice to contain an explanation of the recipient’s rights.