Commentary

A6.611 Information notices to taxpayers

Administration and compliance

A6.611 Information notices to taxpayers

A6.611 Information notices to taxpayers

For the latest New Development, see ND.1285.

With effect from 1 April 2009, an HMRC officer may issue a written notice (a 'taxpayer notice') requiring a taxpayer to provide such information or produce such documents as the officer reasonably requires for the purpose of checking that taxpayer's tax position1, although there are restrictions where the taxpayer has delivered a non-resident CGT return (see below).

The term 'tax position' for these purposes is broadly defined and means the person's position as regards any tax (see A6.602 for a list of direct taxes affected) and covers:

  1.  

    (a)     the person's past, present or future liability to pay any tax

  2.  

    (b)     penalties and other amounts that have been paid or are, or may be payable in connection with any tax; and

  3.  

    (c)     any claims, elections, applications or notices made or given in connection with his liability to pay any tax2

HMRC say, however, that most information requests will be informal, and that these may be made in writing, over the telephone or during a visit. It will only consider using an information notice when:

  1.  

    (a)     the taxpayer has not responded to an informal request for information or documents; or

  2.  

    (b)     it does not consider it appropriate to ask the taxpayer to supply the information voluntarily, for example where3:

    1.  

      (i)     he has a history of non-compliance and HMRC has reason to believe that information will not be provided if requested informally

    2.  

      (ii)     an informal request is likely to cause an unacceptable delay

    3.  

      (iii)    

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