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HMRC internal manual

Technical Teams Operational Guidance

TTOG2320 - Case identification: information powers: third party notice

The Compliance Handbook CH225000 contains advice on the accessibility of information and the statutory basis by which information can be obtained from a third party. This replaces the Third Party Information Directory.

Investigators involved in all third party enquiry work must always observe confidentiality and for further information on confidentiality you should refer to the Information Disclosure Guide