Commentary

A6.612 Third party information notices

Administration and compliance

A6.612 Third party information notices

A6.612 Third party information notices

For the latest New Development, see ND.1860.

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 third party information notices, also known as third party notices.

Note there are various other information notices that can be issued to third parties:

  1.  

    •     financial institution notices, see A6.612A

  2.  

    •     identity unknown notices, see A6.613

  3.  

    •     identification notices, see A6.613A

Third party information notices—overview

An HMRC officer may issue a written notice requiring a third party to provide such information or produce such documents as the officer 'reasonably requires' for the purposes of checking a taxpayer's 'tax position' or 'collecting a tax debt' owed by a taxpayer2. For the definition of these terms, see A6.610.

To issue a third party notice, as opposed to an identity unknown notice (see A6.613) or an identification notice (see A6.613A), HMRC must know the identity of the taxpayer.

Where HMRC wishes to obtain information/documents from a financial institution in relation to a taxpayer, it is likely that it will issue a financial institution notice instead (see A6.612A).

HMRC may request information informally in the first instance, only issuing a formal notice if the information/documents requested is not provided3. Note that, due to data protection rules, a third party may insist that a formal information notice be issued before providing the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial