Taxpayer Notices

There are restrictions that apply to all information notices. In addition to these restrictions and rules that apply to all information notices, there are specific rules that apply to each type of notice.

Under FA 2008, Sch. 36, para. 1 a written notice can be sent to the taxpayer requiring them to:-

  • Provide information or
  • Produce a document

 

If the information or document is reasonably required for the purpose of checking the taxpayer’s tax position.

For professional representation and expert advice call KinsellaTax TODAY on 0800 471 4546

More Information

London, Manchester and Birmingham - HMRC Tax Investigation Specialists - Approval for HMRC issuing Notices

Approval Approval for issuing a taxpayer notice: Is not normally required before the officer carrying out the check can issue a taxpayer notice Can be sought…

London, Manchester and Birmingham - HMRC Tax Investigation Specialists - Appeals against HMRC Notices

Disapplying Conditions Para. 3 (4) permits the Tribunal to disapply conditions (c) and (d) if they are satisfied that telling the taxpayer that the information or…

London, Manchester and Birmingham - HMRC Tax Investigation Specialists - Making Returns

Self-Assessment Return Made FA 2008, Sch. 36, para. 21 provides that if a person has made a self-assessment tax return in respect of a chargeable period,…
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