Requested records were statutory documents

In 2023 HMRC began a compliance check into the company’s records for the year to 8 March 2023 to ensure it was meeting its obligations as an employer. After making requests for records HMRC issued an information notice under FA 2008 Sch 36 asking for mileage records directors’ loan accounts invoices a medical insurance policy and fuel card statements. The taxpayer appealed.

The First-tier Tribunal considered the taxpayer’s assertion that Sch 36 para 21(2) applied because none of the conditions in para 21(4) to (8A) were satisfied. These prevent HMRC issuing a notice for the purpose of checking a company’s corporation tax position where the company has filed a tax return.

The tribunal noted that the taxpayer had made the relevant return. However it found the taxpayer had not met the burden of proof to show that HMRC was checking its corporation...