| EM2401 | Outline |
| EM2402 | Statistics |
| EM2405 | HMRC Commissioners’
Notices |
| EM2406 | Head Office Powers |
| EM2410 | Checklist for S20(1) Notices |
| EM2415 | What can you ask for |
| EM2420 | Authorised Officers |
| EM2421 | Authorisation |
| EM2425 | Opportunity for the
Taxpayer to Provide Information |
| EM2430 | Is a Formal Notice
Required? |
| EM2435 | Preparatory Work Before
Seeking Consent from a Commissioner |
| EM2437 | Presentation to the
Commissioner |
| EM2440 | Written Summary to
Taxpayer |
| EM2445 | Compliance with the
Notice |
| EM2446 | Offer to Inspect
Documents |
| EM2450 | Non-Compliance with a
Notice |
| EM2470 | Checklist for S20(3) Notices |
| EM2475 | Documents from Persons
Other than the Taxpayer |
| EM2480 | Time Limits for Third
Party Notices |
| EM2485 | Persons on Whom S20(3)
Notices can be Served |
| EM2487 | Communications Service
Providers |
| EM2488 | Information from Spouses
or Partners |
| EM2490 | Opportunity for the Third
Party to Supply Information |
| EM2500 | Copy of Notice and
Written Summary to Taxpayer |
| EM2505 | Non-Compliance with a
Section 20(3) Notice |
| EM2520 | Checklist for S20(3) Notices to Banks |
| EM2525 | Application of S20(3) to
Clearing Banks |
| EM2530 | S20(3) Alternatives |
| EM2540 | Documents from Banks |
| EM2545 | Serving Informal
Notices |
| EM2547 | Informal Notices to
Banks |
| EM2548 | Is a Formal Notice
Required? |
| EM2550 | Are Documents
Confidential to the Bank Essential? |
| EM2560 | Compliance with Notices
by Banks |
| EM2565 | Falsification or
Destruction of Documents |
