CH23640 | Information & Inspection Powers: Information Notices: Third party notice: Copy of the notice to the named person

When you issue a third party notice you must, at the same time, give the named person a copy of it but there are exceptions to this.

• See CH23660 if you think that giving a copy of the notice to the named person might prejudice the assessment or collection of tax.

• See CH23700 if you want to give a third party notice to a partner for the purpose of checking the tax position of one or more other partners (in their capacity as such).

• See CH23740 if you want to give a third party notice in respect of an undertaking that is part of a group of undertakings.

• See CH23820 if during the period from 1 April 2010 to 31 March 2012 you gave a third party notice to an involved third party, see CH25360, for the purpose of checking the tax position of a person regarding a relevant tax and the notice refers only to relevant information or relevant documents.

• See CH23990 if you want to give a third party notice to any person and the notice refers only to information or documents that relate to any pensions matter.

FA08/SCH36/PARA4

FA08/SCH36/PARA34B

FA08/SCH36/PARA35

FA08/SCH36/PARA37