CH23980 - Information & Inspection Powers: Information Notices: Identity unknown notice: Notice to an involved third party

Notices could only be used to 鈥榠nvolved third parties鈥� in the period from 1 April 2010 to 31 March 2012. The data-gathering powers are used for information notices issued on or after 1 April 2012, see CH28000.

Some of the rules for an identity unknown notice in CH23900 are different where the notice

  • is issued to an involved third party, and
  • is for the purpose of checking the tax position of a person or class of persons, and
  • is regarding a relevant tax, and
  • refers only to relevant information or relevant documents.

For the definitions of 鈥榠nvolved third party鈥� and 鈥榬elevant information and relevant documents鈥� see CH25360.

The differences for an identity unknown notice to an involved third party are:

  • You do not need the approval of the tribunal.
  • The involved third party can appeal against the notice on any grounds, except the requirement to produce its statutory records, see CH21700.

FA08/SCH36/PARA34A