The procedure to be adopted in laying an Information before
the Commissioners is a matter to be decided by each body of
Commissioners. One body may agree to accept service of an
Information by post to their Clerk but another may require the
officer of Revenue & Customs to be present when the information
is laid. The Special Commissioners accept service by post of
information laid under Section 100C.
The Inspector who signs the information should be present at
any Commissioners' meeting at which the information is laid and if
possible should also attend and present the case for HMRC at the
subsequent hearing.
If the officer of Revenue & Customs notifies the
Commissioners that the return etc has not been received they summon
the taxpayer to appear before them to answer the Information.
