Commentary

A6.613A Identification information notices

Administration and compliance

A6.613A Identification information notices

A6.613A Identification 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 identification information notices, more commonly known as identification notices. These notices are used to obtain the identity of a taxpayer(s) from a third party where HMRC has other identifying information about the taxpayer (eg bank account number only).

This is not the same as identity unknown information notices, which are used to obtain information/documents from third parties in relation to a taxpayer(s), the identity of whom is not known to the HMRC. See A6.613.

Identification notices—overview

With effect from 17 July 2012, an HMRC officer may issue an identification notice to require a third party to identify a taxpayer where HMRC does not known the identity of the taxpayer has other identifying information (eg bank account number)2.

Often this other identifying information has been obtained from an overseas tax authority under exchange of information3.

For examples of when an identification notice may be appropriate, see CH23997.

Once the taxpayer's identity has been ascertained from the third party, the HMRC officer can then use other information powers (eg a taxpayer information notice) to obtain information and documents4. See A6.610 for a summary of HMRC's information powers

The identification notice does not require Tribunal approval

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