‘Providing’ means delivering, not just making available so that a person has to collect it.
The ‘information’ that HMRC can require is restricted to knowledge and facts, not opinion or speculation. But they can ask for information about the reason why something was done – for example why a particular transaction took place.
HMRC say that:-
“Providing information can be answering specific factual questions, but information can also be provided by creating a document that did not previously exist in order to conveniently provide the information required. For example, it can cover computations, calculations, analyses, translations of documents written in a foreign language, and so on.”
It may be convenient to provide information by creating a document but the officer cannot ask the taxpayer to create a document so that it can then be required by an information notice. It is up to the taxpayer, therefore, to decide if it is more convenient to provide the information by creating a document, for example capital statements.