You should normally look to tell the taxpayer about any third
party enquiries you wish to make and if possible you should obtain
a mandate (
IHTM09381) from the taxpayer under
enquiry before you contact the third party.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
