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Official guidance
Specialist Investigations Operational Guidance

SIOG7100 · Information and inspection powers: general

  • SIOG7110 · Scope of these instructions
  • SIOG7120 · Need for caution
  • SIOG7130 · The Commissioners for Revenue and Customs Act - scope of powers
  • SIOG7140 · The Commissioners for Revenue and Customs Act - officers of Revenue and Customs
  • SIOG7150 · Obtaining information from a postal or telecommunications service provider
  1. Information and inspection powers: general: contents
  2. Information and inspection powers: general: scope of these instructions

SIOG7110 | Information and inspection powers: general: scope of these instructions

From HM Revenue & Customs · Specialist Investigations Operational Guidance

The Compliance Handbook (CH) contains detailed instructions about the information powers used most often by SI. You must follow the CH instructions, subject to anything in this chapter. This chapter contains additional material of special relevance to SI investigators, but the primary point of reference will remain the CH.

Where the CH requires a submission to be made to TALAor PD&E you should instead notify the Technical Manager (Powers and Penalties) unless this guidance indicates otherwise.

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