A6.611 Taxpayer 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 taxpayer information notices, also known as taxpayer notices or first party notices.
For details of third party information notices, see A6.612.
Taxpayer information notices—overview
An HMRC officer may issue a written notice requiring a taxpayer to provide such information or produce such documents as the officer 'reasonably requires' for the purposes of checking that taxpayer's 'tax position' or 'collecting a tax debt' owed by the taxpayer2. For the definition of these terms, see A6.610.
Note that the ability to issue a taxpayer information notice for the purpose of collecting a tax debt owed by the taxpayer was introduced by FA 20213. A taxpayer information notice can be issued for such a purpose irrespective of when the tax debt arose4.
Most information requests are informal, and that these may be made in writing, over the telephone or during a visit5. HMRC will only consider using a formal taxpayer information notice when6:
• the taxpayer has not responded to an informal request for information or documents, or
• HMRC does not consider it appropriate to ask the taxpayer to supply the information voluntarily, for example where:
– the taxpayer has a history of non-compliance and HMRC has reason to believe that information will not be