IHTM09332 - Third party information: when do you need third party information?

Third party information may be wanted

• in the course of an on-going enquiry
• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• for a review of taxpayer’s affairs before opening an enquiry.

In the normal case you should ask the taxpayer under enquiry for the information first. You should only approach third parties where you need corroboration of information that

• you cannot obtain from other sources, and
• relates to significant risks.

If you do approach a third party your request for information should be reasonable and you should not ask for any information that may be unduly onerous to provide.

When a third party supplies information to you must not tell them about the use to which the information is being put.