The provisions at FA 2008, Sch. 36, para. 1 enable an officer of HMRC to require a person to provide information or documentation where that information is reasonably required for the purposes of checking that person’s tax position.

FA 2008, Sch. 36, para. 2 enables an officer to require a third party to provide information or documentation where that is reasonably required for the purposes of checking the tax position of a person whose identity the officer knows. Such a notice can be issued only if it has been approved by the First Tier tribunal (FTT), or is subject to the agreement of the taxpayer to whom it relates (para. 3(1)).

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