CH402750 | Charging Penalties: establishing penalty behaviour: obtaining information from a third party

In some cases, where you suspect deliberate behaviour, you may need to seek information about penalty behaviour from a third party. For example, to check a person’s claim that they were following professional advice, you may need to ask the professional for copies of correspondence.

You can issue a third party notice using information powers in Sch36, FA08, see CH225000.

If your check is into excise duties you can issue an excise information notice, see CH228000.

Where you suspect that a tax agent has engaged in dishonest conduct, see technical guidance starting at CH180000 and operational guidance starting at CH880000. Where you identify other types of poor agent behaviour, see CH800000.