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Disputing elements of an information notice

11 October 2022 / Steven Porter , Amy Roe
Issue: 4860 / Categories: Comment & Analysis
97227
Raise your defences

HMRC has extensive information gathering powers one of which is the power to issue a Schedule 36 notice to taxpayers and third parties in order to request information and documents. The recent cases of One Call Insurance Services Ltd (TC8509) and Jenner (TC8528) have shed further light on the scope of the notices and challenges to them.

Information notices – the basics

HMRC has statutory powers under Finance Act 2008 Sch 36 to issue an information notice which requires a person to provide information or produce a document if that information or document is ‘reasonably required’ for the purpose of checking the taxpayer’s tax position or for the purpose of collecting a tax debt of the taxpayer.

There are five main types of information notice:

  • taxpayer – issued to the taxpayer whose tax position is being checked;
  • third party – issued to someone other than the taxpayer...

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