The TACS Partnership looks at information notices and the lengths to which taxpayers need to go in order to comply with them.
Most taxpayers act in accordance with the tax compliance legislation (or at least HMRC’s interpretation of it). However, taxpayers sometimes fail to do so, despite their best efforts. The consequences of the taxpayer’s failure then need to be considered.
For example, a taxpayer may be subject to a tax return enquiry or compliance check by HMRC. During that enquiry or compliance check, HMRC may issue an information notice requiring the taxpayer to provide information or produce a document which HMRC considers to be reasonably required for the purpose of checking the taxpayer’s tax position.
Requirements and restrictions
HMRC’s information powers (in FA 2008, Sch 36) are subject to
