FA 2008, Sch. 36, para. 56 applies the provisions of TMA 1970 s.108 (responsibility of company officers), s.114 (want of form) and s.115 (delivery and service of documents) to the issuing of information notices. These provisions apply to information notices for both direct tax and VAT purposes.


An information notice can be served on a person either by delivery or by post.

Service of an information notice by delivery can be made by delivering it to the person or by leaving it at their usual or last known place of residence.

Service by post can be made by addressing it to the person:-

  • At the person’s usual or last known place of residence, or place of business or employment.
  • In the case of a company, at ‘any other prescribed place’.
  • In the case of a liquidator at a company, at the liquidator’s address for the purposes of the liquidation or ‘any other prescribed place’.


There are as yet no regulations prescribing other places for companies or liquidators.

A notice may also be served on a company by serving it on its ‘proper officer’ that is, the company secretary, or person acting as the company secretary, or its treasurer.

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