CCM12220 - Opening and Working Enquiries:
Information powers - what can be required by notice
You should only include in the information notice details which
you have already requested from the claimant(s) in writing. You
may, over the course of your enquiry, request information on
several occasions, e.g. in your opening letter, at a meeting
(subsequently confirmed in writing), and in later letters. You can
issue a formal information notice on each occasion, if appropriate.
The statutory powers at S19(2) do not allow you to
- insist that the claimant(s) should attend
a meeting (although a meeting will often be the best way of making
progress)
- require the information or evidence to be
delivered to Revenue premises. The claimant(s) simply has to
provide the information to you. They can decide where this should
take place, and may choose their home, place of work, business
premises or another appropriate location
- have a right of access to premises. So
although it will often be most convenient for all parties if any
meeting takes place at the claimant’s home (and you should
suggest this where appropriate), you cannot insist on holding it
there.
