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

Notices could only be used to ‘involved third partiesâ€� in the period from 1 April 2010 to 31 March 2012. »Ê¹ÚÌåÓýapp 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 ‘involved third party� and ‘relevant information and relevant documents� see CH25360.

»Ê¹ÚÌåÓýapp differences for an identity unknown notice to an involved third party are:

  • You do not need the approval of the tribunal.
  • »Ê¹ÚÌåÓýapp involved third party can appeal against the notice on any grounds, except the requirement to produce its statutory records, see CH21700.

FA08/SCH36/PARA34A