SPM80035 – Information
Powers: What cannot be included on the Formal Information
Notice
You cannot:
- insist that the person should attend a
meeting
- stipulate that the documents should be
delivered to HMRC premises. The legislation does not refer to
delivery of the documents, but to their production, see
SPM80050
- obtain any documents, accounts or
particulars which have been brought into existence as part of the
preparation for the presentation of an appeal
- make a general request for information,
for example something couched in terms such as ‘anything
relevant to the person’s entitlement to Statutory Paternity
Pay'. The information you require must be specific
- request documents be in any specified
format.
You do not have a right of access to any premises. The person
must produce the information or documents to you.
