Copy to Taxpayer

Normally, when HMRC issue a third party notice they must also send a copy of the notice to the named person. It is possible, however, for them to issue a notice without naming the person if doing so would prejudice the assessment and collection of tax.

Either the officer, with the agreement of the Authorised Officer, or the Authorised Officer can ask the Tribunal to:-

  • approve the notice, and
  • disapply the requirement to name the person.


The Tribunal will only agree to this is they are satisfied that naming the person would prejudice the assessment and the collection of tax.

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