Notices to attend an interview and give evidence

We can use our notice powers to require you to attend and give evidence. We may issue these notices in situations that include when:

• it is preferable to obtain information or evidence verbally to seek immediate explanations
• there are no relevant documents or other relevant information available
• you no longer have custody of the documents we require.

A notice to attend and give evidence will usually identify the person whose income or assessment is under consideration. In certain cases, naming a person may not be sufficient to identify them. When writing to third parties we may also need to provide further details about the named persons to distinguish them from others of the same or similar name.

When issuing a notice to attend and give evidence, we will include the names of our officers who are authorised to take evidence at the interview. If our lawyers will be present at the interview, their names will not be stated on the notice, but will be included in the attached covering letter.

We explain how we conduct formal interviews, including oaths and affirmations, under Attending a formal interview.