Third Party Notices

Unless a third party notice is given to a partner or a parent company or relates to certain parts of Statutory Records, HMRC must always obtain either:-

  • The agreement of the person who’s tax position is being checked.
  • The approval of the Tribunal.

 

No approval or agreement is required for a third party notice issued to:-

  • A partner for the purpose of checking the tax position of one or more of the other partners in their capacity as such (Para. 37).
  • A parent company for the purpose of checking the tax position of one or more of its subsidiaries (Para. 35).

 

Para. 34 provides that no appeal is needed for a third party notice that refers only to information or documents that form any part of a person’s statutory records and relate to:-

  • The supply of goods or services.
  • The acquisition of goods from other member states
  • The importation of goods from a place outside the member states in the course of carrying on a business.

 

Neither the taxpayer nor the third party has the right to be present at or make representations to the hearing of an application for approval for issuing a third party notice. However if they make representations to the officers, these must be fairly summarised and placed before the Tribunal. If the representations are made in writing, the written document must be given to the Tribunal.

There is no appeal against a third party notice which has been approved by the Tribunal (FA 2008, Sch. 36, para. 29 (3)).

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