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 person바카라 사이트™s 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 person바카라 사이트™s possession or power.
An information notice does not require a person to provide
- Tax and duty appeal material, see CH22160Ìý
- Personal records, see CH22180Ìý
- Journalistic material, see CH22220Ìý
- Privileged information and documents, see CH22240.
There are also restrictions about asking for
- Documents created entirely more than six years ago, see CH22140Ìý
- Audit papers, see CH22280Ìý
- Tax advisers바카라 사이트™ papers, see CH22300.
In addition, where you intend to issue a notice to