AH3710 - Regulation 10 Notices - Issue of Regulation 10 notice by the Special Commissioners

The Special Commissioners will not normally issue a Regulation 10 notice except where their directions for disclosure have not been obeyed.

The Special Commissioners provide no printed forms for use.

Partnerships

In England, Wales and Northern Ireland, a notice directed to the affairs of a partnership may be addressed to any of the partners but, in practice, it should be addressed to the precedent acting partner. In Scotland, a notice directed to the affairs of a partnership should be addressed to the firm.

Issue of notice to HMRC

The Special Commissioners now have the power to issue a Regulation 10 notice to HMRC as well as to an appellant.

Under Regulation 10(1)(b) HMRC may be required to make documents available for inspection by the appellant or the Tribunal and Regulation 10(2 ) allows the appellant to copy the material supplied or made available by HMRC under Regulation 10(1).

If it becomes apparent that a Regulation 10 notice is likely to be issued requiring HMRC to provide information, seek immediate advice from Central Policy: Tax Administration Policy.