The powers include the following elements -
- require taxpayers by notice in writing to provide information and produce documents (a taxpayer notice)
- require third parties by notice in writing (for example a supplier or bank) to provide information and produce documents (a third party notice)
The recipient has the protection of a right of appeal to, or prior approval by, an independent tribunal. There is no right of appeal however where the notice only refers to information or documents that form part of a taxpayer's statutory records, or any person's records that relate to:
- The supply of goods and services
- The acquisition of goods from another member state, or
- The importation of goods from outside the European Union (EU) by a business
The majority of people will co-operate fully when asked for information and documents informally, and this will normally be the first approach. However, if they do not supply what is required an officer may use the above powers to obtain them.