Section 160(4)

In relation to assessment notices, the guidance must include— provision specifying factors to be considered in determining whether to give an assessment notice to a person; provision specifying factors to be considered in determining whether to give an assessment notice to a person that imposes a requirement of a sort mentioned in section 146(2)(j); provision about the factors the Commissioner may take into account when determining the suitability of a person to prepare a report of a sort mentioned in section 146(2)(j); provision about the circumstances in which the Commissioner would consider it appropriate to give an assessment notice in reliance on section 146(8) or (9) (urgent cases); provision specifying descriptions of documents or information that— are not to be examined or inspected in accordance with an assessment notice, or are to be so examined or inspected only by a person of a description specified in the guidance; provision about the nature of inspections and examinations carried out in accordance with an assessment notice; provision about the nature of interviews carried out in accordance with an assessment notice; provision about the preparation, issuing and publication by the Commissioner of assessment reports in respect of controllers and processors that have been given assessment notices; provision about how the Commissioner will determine how to proceed if a person does not comply with an assessment notice.

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Source: legislation.gov.uk · retrieved 2026-09-04