HMRC will normally seek to obtain all the information they need to carry out a compliance check or enquiry by making an informal request. If this is not successful they will issue an information notice.

An information notice can be used to obtain information as follows:-

  • From the person who’s tax position is being checked (see more under taxpayers notice)
  • From a third party to check the tax position of another person (see third party notice for further information)
  • About a person who’s identity is not known to HMRC (see identity unknown notice for more information).

 

The information or documents required by an information notice must be reasonably required for the purpose of checking a person’s tax position.

The notice may specify:-

Each type of notice has its own rules but there are some rules that apply to all three types of information notice.

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