Date by which Information or Documents are Required

The notice must specify a reasonable period for providing the information or producing the documents. Para. 7 (1) says that where a person is required by an information notice to provide information or produce a document, the person must do so within such a period as is reasonable.

What is a reasonable time will depend on the nature of the information or document required and how easy it will be for the person to produce it. HMRC generally specify 30 days but the practitioner should contact the officer immediately they become aware the deadline is too tight. Officers must consider any reasonable request for an extension to the time-limit or risk:-

  • The notice being invalid for not allowing a reasonable time or
  • The taxpayer having a reasonable excuse for failing to comply due to not being allowed a reasonable time to comply.


An officer examining business records at the business premises may issue a notice on the spot, requiring immediate production of other documents if the examination indicates that these are required to complete the check. The taxpayer may be happy to produce them or they may indicate either that they would want to appeal the notice or at least given time to ensure that none of the documents contain protected information.

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