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In Mr and Mrs PQ v HMRC [2019] TC71999 the FTT decided that HMRC was able to issue a third party information notice to non-UK residents.

Reviewing the decisions in Jimenex and R (on the application of KBR Inc) v Director of the Serious Fraud Office [2018] EWHC 2368 (Admin) which was cited with approval by the Court of Appeal in Jimenez and Ex parte Blain (1879) 12 Ch.D. 522, the FTT concluded that:

In the case of a third party information notice the question is whether there was sufficient connection between the intended recipient and the information sought to be obtained before a non-resident may be served with a paragraph 2 information notice.

Were there are other facts which mean that there would be sufficient connection in this case even if the intended recipients were not British nationals?  

There is no right of appeal against this decision, although an application for judicially review would be possible.

Our useful guides

Sch 36 Third Party Information notices
When can HMRC require a third party to provide information or produce a document in relation to a taxpayer? Who can appeal a notice? What rights does the taxpayer have?

Sch 36 information notices 
What is a Schedule 36 Information Notice? When can HMRC issue one? What rights does the taxpayer have when an information notice is issued?

How to appeal an HMRC decision
What type of a decisions are appealable? What are your different options when you disagree with HMRC? What are the key steps in making an appeal?

External links

Mr and Mrs PQ v HMRC [2019] TC71999