Commentary

A4.572 Penalties charged in relation to information notices

Administration and compliance

A4.572 Penalties charged in relation to information notices

A4.572 Penalties charged in relation to information notices

HMRC has various powers to obtain information and documents from various persons for the purposes of checking a taxpayer's 'tax position' or collecting a 'tax debt' of the taxpayer1.

These powers are summarised in A6.610, which also includes the definition of 'tax position' and 'tax debt'.

This article discusses the various penalties that can be applied in relation to information notices and how these penalties may be appealed.

Types of information notices

Information notices can be issued to:

  1.  

    •     the taxpayer2—known as a taxpayer information notice or taxpayer notice, see A6.611

  2.  

    •     a third party3—known as a third party information notice or third party notice, see A6.612

  3.  

    •     a financial institution4—known as a financial institution notice, see A6.612A

In relation to obtaining information from third parties, HMRC may also issue:

  1.  

    •     an identity unknown notice5—which HMRC can use to require information or documents in relation to a taxpayer whose identity is unknown to HMRC, see A6.613

  2.  

    •     an identification notice6—which HMRC can use to require a third party to identify a taxpayer where HMRC does not known the identity of the taxpayer has identifying information (eg a bank account number), see A6.613A

The default deadline for complying with the information notice is usually 30 calendar days, but the HMRC officer may agree to extend the deadline if the volume of information/documents required is large or the person has particular difficulties in pulling this together7

Penalties in relation to information notices—overview

HMRC has the power to charge the following

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