Schedule 36 Information Notices: at a glance.

Subscribers please see Sch 36 information notices (subscriber version) for your detailed version which also includes case summaries and notes on appealing a notice.

At a glance

  • Schedule 36 of Finance Act 2008 gives HMRC the power to make a written request ("an information notice") for a taxpayer to provide information or produce a document provided that the information or document is "reasonably required" by the officer for the purpose of checking the taxpayer's tax position. 
  • An information notice can be used to allow the checking of past, present and future tax liabilities out of a check, investigation or enquiry of any kind. 
  • HMRC may use information notice requests as an informal method of openning a general enquiry into a taxpayer's affairs.
  • The notice must be in writing and specify the period for the information or document to be provided and by what means and or form.
  • There are restrictions as to the use of this power and a taxpayer may appeal such a notice.

Third party notices

  • HMRC may also issue an information notice to a third party in order to obtain information in respect of a taxpayer. 
  • A notice may also be served on third parties with or without the taxpayer's approval.
  • The taxpayer's right to appeal may be limited in cases where HMRC and the tribunal consider that the taxpayer is being evasive.

Further information powers

  • HMRC has additional bulk data gathering powers that allow them to obtain accounts details from financial institututions, electronic payment providers and business intermediaries.
  • HMRC has powers to interogate computers and if necessary remove equipment.
  • HMRC has powers to inspect business premises.

For futher information see Sch 36 information notices (subscriber version)

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