SPM240700 | Information Powers - what cannot be included on the Formal Information Notice

You cannot:

• insist that the person should attend a meeting

• stipulate that the documents should be delivered to HMRC premises. The legislation does not refer to delivery of the documents, but to their production, see SPM240300

• obtain any documents, accounts or particulars which have been brought into existence as part of the preparation for the presentation of an appeal

• make a general request for information, for example something couched in terms such as ‘anything relevant to the person’s entitlement to Statutory Paternity Pay'. The information you require must be specific

• request documents be in any specified format.

You do not have a right of access to any premises. The person must produce the information or documents to you.