Complying with a Notice

The conditions for complying with a notice are set out in FA 2008, Sch. 36, para. 7. To comply with an information notice, a person must provide the information or produce the documents:-

  • Within such period and
  • (If they are specified in the notice) at such time, by such means and in such form as is reasonably specified or described in the notice.


A person can provide a copy of the document and this will normally be acceptable unless the original has been specifically requested by the notice or the officer decides that they need to see the original because:-

  • The copy is unclear or incomplete
  • There are doubts about its authenticity.


If the information that is contained in the document is provided in a different form instead of the document itself, the officer may decide that this is sufficient for carrying out the check of the person’s tax position. If so, they will accept this instead of the document.

Once the document has been received, the officer can take a copy of the whole or part of it, or make an extract from it.

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