SIOG6240 | Investigation work: third party investigation work: consideration given to compliance costs
From HM Revenue & Customs · Specialist Investigations Operational Guidance
Investigators should consider the compliance costs of third parties when requesting information from them as an apparently harmless request (say for sight of a particular paid cheque) may cause the third party considerable time and expense. We must make sure that the third party’s costs are kept to a minimum and are commensurate with the needs of the investigation.