Mark McLaughlin looks at HMRC information notices and asks whether generic requests for email correspondence is permissible.
Taxpayers understandably do not relish receiving a tax return enquiry notice from HMRC. Aside from fearing an unhappy and expensive outcome, taxpayers (and their agents) are faced with a potentially time-consuming exercise, in terms of responding to communications from HMRC and dealing with requests to provide information and/or documents in support of the taxpayer’s self-assessment.
Some taxpayers may feel indignant at HMRC’s requests for copious information and documents, and instinctively wish to resist such requests, or alternatively seek to provide only the details that the taxpayer considers HMRC should be entitled to see. However, statutory information powers are a potent weapon in HMRC’s compliance armoury.
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