CH228320 - How to do a compliance check: information powers: excise information notice: restrictions on what you can ask for
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We can only require documents that are in a person鈥檚 possession or power, see CH22120.
There are some restrictions on the types of documents we can require even if they would otherwise be reasonably required for the purpose of protecting, securing, collecting or managing excise duties, see CH228300, and they are in the person鈥檚 possession or power.
An information notice does not require a person to provide
- Tax and duty appeal material, see CH22160听
- Personal records, see CH22180听
- Journalistic material, see CH22220听
- Privileged information and documents, see CH22240.
There are also restrictions about asking for
- Documents created entirely more than six years ago, see CH22140听
- Audit papers, see CH22280听
- Tax advisers鈥� papers, see CH22300.
In addition, where you intend to issue a notice to