No Approval Required
HMRC does not have to have approval for a third party notice that requires the provision only of information or documents forming part of the taxpayer’s statutory records relating to:-
- the supply of goods or services
- the acquisition of goods from an EU member state
- the importation of goods from outside the EU for the purpose of carrying on a business.
Nor is approval required for third party notices to:-
- a partner to check the tax position of another partner in their capacity of partner
- a parent company for the purposes of checking the tax position of its subsidiaries.
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