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When you issue a听Financial Institution Notice听(FIN)听you must give the named person a copy of it, but there are exceptions.听 Many leading Financial Institutions have asked for notices to be sent to an email address or preferred postal address (see听list听of addresses).听You should use this address where possible, otherwise serve the notice by post as usual at the Registered Office or place of business.

NB: Not all of the entities on the address list are Financial Institutions as defined in statute.听

Send the copy of the notice to the taxpayer by post.

There may be occasions when giving a copy of a听FIN听(or a Summary of Reasons, see CH232700)听to the named person might prejudice the assessment or collection of tax,听see听CH24220.听

In these situations, you should听ask the tribunal to disapply the requirement to send a copy to the named person.听You will need to seek agreement from the authorised officer to do this.

Applying to the Tribunal听

The application to the tribunal for disapplication of these requirements follows the same process as applying to the tribunal for authorisation of a third party notice, see CH265000.听听

The tribunal can only disapply the requirement if it is satisfied that there are reasonable grounds for believing that giving a copy of the notice to the person might prejudice the assessment or collection of tax, see CH24220.听听

If the tribunal approves the application,听you听should听also include听a requirement in the FIN that the Financial Institution is not to disclose the FIN,听or anything relating to it,听to听either the听taxpayer it relates to, or any other person, except for a purpose relating to compliance with the notice, see CH231900.听