Under FA 2008, Sch. 36, para.2 a written notice can be sent to a person requiring them to:-

  • Provide information or
  • Produce a document

 

if the information or document is reasonably required for the purpose of checking the tax position of another person – a third party notice.

HMRC will only issue a third party notice if they cannot get the information or documents by way of a taxpayer notice or if they suspect that there might be collusion between the taxpayer and the third party.

There is a time-limit for issuing a third party notice in respect of a taxpayer who has died. Para. 22 stipulates that a notice for checking the tax position of a dead person cannot be issued more than 4 years after the person’s death.

The third party notice must name the person whose tax position is being checked unless the notice was approved by the Tribunal and they were satisfied that it should not do so.

A copy of the notice must be sent to the taxpayer unless this condition is disapplied by the Tribunal.

To take the stress of an HMRC tax investigation away call KinsellaTax on 0800 471 4546

More Information

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

Approval The conditions that have to be met before the Tribunal can give its approval for a third party notice are set out in FA 2008,…

London, Manchester and Birmingham - HMRC Tax Investigation Specialists - Disapplying Conditions for HMRC Notices

Disapplying Conditions Para. 3 (4) permits the Tribunal to disapply conditions (3) to (6) if they are satisfied that telling the taxpayer that the information or…

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

Appeals The person to whom a third party is issued with the agreement of a named taxpayer can appeal against the notice or any requirement in…

London, Manchester and Birmingham - HMRC Tax Investigation Specialists - Notices to Partnerships

Partnerships There are special rules in FA 2008, Sch. 36, para. 34 which apply to notices issued for the purpose of checking the partnership tax position…

London, Manchester and Birmingham - HMRC Tax Investigation Specialists - Notices to Groups

Groups There are special rules, contained in Finance Act 2008, Sch. 36, para. 35 for issuing third party notices for checking the tax position of parent…
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