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Contents

Official guidance
Statutory Payments Manual

SPM240000 · Information Powers - contents

  • SPM240100 · Information Powers - introduction
  • SPM240200 · Information Powers - informal enquiries
  • SPM240300 · Information Powers - the legislation
  • SPM240400 · Information Powers - before you can issue a Formal Information Notice
  • SPM240500 · Information Powers - who can be issued with a Formal Information Notice
  • SPM240600 · Information Powers - request for information
  • SPM240700 · Information Powers - what cannot be included on the Formal Information Notice
  • SPM240800 · Information Powers - time to comply with a Formal Information Notice
  • SPM240900 · Information Powers - approving the Formal Information Notice
  • SPM241000 · Information Powers - production of information and documents
  • SPM241100 · Information Powers - Formal Information Notice disputed
  • SPM241200 · Information Powers - information or documents are unavailable
  • SPM241300 · Information Powers - more time required
  • SPM241400 · Information Powers - Human Rights
  1. Information Powers - contents
  2. Information Powers - more time required

SPM241300 | Information Powers - more time required

From HM Revenue & Customs · Statutory Payments Manual

If the person contacts you to ask for more time to comply you can, if appropriate, agree a revised time scale for production of the information.

Send a letter to the person (copied to the agent where one is acting) saying that you have agreed to allow further time for compliance with the Formal Information Notice dated dd/mm/yy. Specify a revised date that the information should now be provided by and that you will not take any further action until this date has passed.

If you are unable to agree a revised timetable, you should seek approval to commence penalty proceedings.

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