A6.610 Introduction to HMRC's information powers
For the latest New Development, see ND.1285.
Prospective change in the law
From July to October 2018, HMRC consulted on suggested changes to the FA 2008, Sch 36 information powers discussed below 1.
The proposals included aligning the process for third-party information notices more closely with taxpayer notices, and introducing a 'financial institution notice'.
Current law—FA 2008, Sch 36
An HMRC officer has the power to obtain information and documents (in addition to statutory records, see A6.631) by means of a taxpayer (first-party) notice, provided it is reasonably required to check that person's tax position2.
In the case of Whight3, the taxpayer appealed against an information notice issued under FA 2008, Sch 36, Pt 1, para 1, contending that the notice was onerous and unreasonable. The First-tier Tribunal rejected this contention and dismissed the appeal. Judge Shipwright observed
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