Section 168 | Preliminary notices

(1)An authorised officer of Revenue and Customs may issue a notice to a person who the officer reasonably suspects is providing goods or services as described in section 167(1).

(2)A notice under this section must—

(a)identify the target referred to in section 167(1);

(b)give reasons for the suspicion referred to in subsection (1);

(c)allow the recipient of the notice a period of 30 days from the date of the notice to make representations to HMRC.

(3)A notice under this section may request information from the recipient.

(4)A disclosure of information by the recipient in response to a request under subsection (3) does not breach—

(a)any obligation of confidence owed by the person making the disclosure, or

(b)any other restriction on the disclosure of information (however imposed).

(5)A person who receives a notice under this section may not disclose the existence or contents of the notice to—

(a)the target identified in the notice, or

(b)any person who might reasonably be expected to disclose the existence or contents of the notice to the target.

(6)An authorised officer of Revenue and Customs may withdraw a notice under this section.