Under the provisions of FA 2008, Sch. 36, para. 5 an authorised officer can issue an information notice requiring a person to provide information or produce documents reasonably required to check the UK tax position of:-


    • A person whose identity the officer does not know or


    • A class of persons whose individual identities are not known.


‘UK tax’ excludes ‘relevant foreign tax’.

These notices are known as identity unknown notices.

Contact KinsellaTax on 0800 471 4546.

More Information

KinsellaTax - Identity Unknown Notices - Approval

Approval An authorised officer must have the approval of the Tribunal before issuing an identity unknown notice unless the notice is issued to either:- A parent…

KinsellaTax - Identity Unknown Notices - Appeals

Appeals The only ground for appeal is that complying with the notice would be unreasonably burdensome. It would be unreasonably burdensome if the requirement were not…

KinsellaTax - Identity Unknown Notices - Appeal Rights and Procedure

Appeal Rights and Procedure The provisions dealing with the right to appeal can be found in FA 2008, Sch. 36, para. 29-31. The person receiving an…
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