CH23050 - Information & Inspection Powers: Information Notices: Introduction
The majority of people co-operate fully when we ask for information or documents so we can carry out a check of their tax position. They appreciate that co-operation will help the check to be as quick and effective as possible.
Some persons will not be in a position to co-operate with informal requests for information or documents perhaps because of confidentiality or Data Protection issues. Others may not co-operate for a variety of reasons or they may be slow in responding. If an informal approach is not successful we may issue a legal notice requiring them to provide information or produce documents. This notice is called an information notice.
This section of the guidance tells you about