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Official guidance
Specialist Investigations Operational Guidance

SIOG7200 · Information and inspection powers: Schedule 36 FA 2008

  • SIOG7201 · Transitional - use of new powers in pre-existing enquiries
  • SIOG7205 · Taxpayer information notices after assessments or closure notices have been issued
  • SIOG7206 · Taxpayer information notices after assessments or closure notices have been issued - avoiding premature action
  • SIOG7207 · Taxpayer information notices after assessments or closure notices have been issued - tribunal directions
  • SIOG7210 · Scope of ‘documents’
  • SIOG7220 · Opportunity letters
  • SIOG7221 · Opportunity letters and informal requests
  • SIOG7230 · Summary of reasons
  • SIOG7240 · Reasons not to be given
  • SIOG7245 · Third party notices concealed from the taxpayer
  • SIOG7250 · Templates and outlines
  • SIOG7260 · Records to be kept
  • SIOG7270 · Delivery of a notice to a large firm or company
  • SIOG7275 · Third party enquiries - removing references to 'fraud' and 'crime'
  • SIOG7280 · Non-compliance with a third party notice
  • SIOG7290 · Identity unknown notices
  1. Information and inspection powers: Schedule 36 FA 2008: contents
  2. Information and inspection powers: Schedule 36 FA 2008: templates and outlines

SIOG7250 | Information and inspection powers: Schedule 36 FA 2008: templates and outlines

From HM Revenue & Customs · Specialist Investigations Operational Guidance

Templates are provided in the Compliance Handbook for opportunity letters and formal notices. These templates provide the necessary wording to reflect the statute. You may also want to use existing outlines as the basis for your description of information or documents. These outlines could be copied from local shared drives or from previous notices you have issued yourself. Such outlines may save time and help you to avoid missing something, but they must be used with great care. It is vital that you read through every word, and ensure that the outline is adapted to fit the circumstances of the case. Careless use of outlines will make it more difficult to show that the compliance burden on the recipient has properly been balanced against a consideration of what is needed in the circumstances of the case.

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