{"id":1533,"date":"2022-12-19T13:26:09","date_gmt":"2022-12-19T13:26:09","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=1533"},"modified":"2022-12-19T13:26:11","modified_gmt":"2022-12-19T13:26:11","slug":"for-your-information-by-julian-hickey-highly-experienced-london-based-tax-barrister-providing-legal-advice-and-representation-on-uk-hmrc-tax-disputes-tax-appeals-tax-advice-and-related-commercial-d","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/for-your-information-by-julian-hickey-highly-experienced-london-based-tax-barrister-providing-legal-advice-and-representation-on-uk-hmrc-tax-disputes-tax-appeals-tax-advice-and-related-commercial-d\/","title":{"rendered":"For your information by Julian Hickey, highly experienced London-based tax barrister providing legal advice and representation on UK HMRC tax disputes, tax appeals, tax advice and related commercial disputes."},"content":{"rendered":"\n<p><em>What should you do if you receive an information notice? Julian Hickey talks you through the steps to take<\/em>.<\/p>\n\n\n\n<p>An information notice should tell you: (a) what documents and\/or information are required, (b) how and when to give HMRC what is required, and (c) information about any appeal rights.<\/p>\n\n\n\n<p>They are issued under Finance Act 2008, Schedule 36. Broadly, HMRC\u2019s powers enable them to issue:<\/p>\n\n\n\n<p>\u2022Taxpayer Notice: an HMRC officer may by notice in writing require a person to provide information, or to produce a document, if it is reasonably required by HMRC for the purpose of checking the taxpayer\u2019s tax position or for the purpose of collecting a tax debt of the taxpayer.<\/p>\n\n\n\n<p>\u2022 Third-party notice: an HMRC officer may by notice in writing require a person to provide information, or to produce a document, if it is reasonably required by HMRC for the purpose of checking the tax position of another person whose identity is known to HMRC or for the purpose of collecting a tax debt of the taxpayer. Such a notice may only be issued with the agreement of the taxpayer or the approval of the First-tier Tribunal, and are subject to certain conditions (e.g. that the FTT is satisfied that HMRC is justified in giving the notice, and the third party has been given a reasonable opportunity to make representations) (para 3).<\/p>\n\n\n\n<p>\u2022 Financial Institution Notice: HMRC may by notice in writing require a financial institution: (a) to provide information, or (b) to produce a document, if conditions A and B are met:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Condition A is that the information or document is, in the reasonable opinion of the officer giving the notice, of a kind that it would not be onerous for the institution to provide or produce.<\/li><li>Condition B is that the information or document is reasonably required by the officer: (a)for the purpose of checking the tax position of another person whose identity is known to the officer, or (b)for the purpose of collecting a tax debt of the taxpayer.<\/li><\/ul>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2022\/12\/For-your-information-by-Julian-Hickey.pdf\">For-your-information-by-Julian-Hickey<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2022\/12\/For-your-information-by-Julian-Hickey.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>What should you do if you receive an information notice? Julian Hickey talks you through the steps to take. An information notice should tell you: (a) what documents and\/or information are required, (b) how and when to give HMRC what is required, and (c) information about any appeal rights. They are issued under Finance Act [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"class_list":{"0":"post-1533","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-june-july-2022"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1533","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=1533"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1533\/revisions"}],"predecessor-version":[{"id":1535,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1533\/revisions\/1535"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=1533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=1533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=1533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}