Third Party and Identity Unknown Notices
Third party notice
If you have not asked for, or have been unable to get the agreement of the named person the notice must be approved by the Tribunal.
The notice must name the person whose tax position you are checking.
You must make sure that:
- the person receiving the notice has been told the information or documents are required and have been given a reasonable opportunity to make representations
- any such representations have been summarised to the Tribunal
- the named person has been told why the information or documents are required from the third party.