HMRC powers, taxpayerʼs rights, requirements & penalties

FA 2008 Schedule 36 reference

Comments

HMRC power requiring a taxpayer to provide information or produce a document

Para. 1

Must be given by written notice (‘taxpayer notice’)

Must be reasonably required by HMRC officer to check the taxpayerʼs tax position

HMRC power requiring a third party to provide information or produce a document

Para. 2(1)

Must be given by written notice (‘third party notice’)

Must be reasonably required for HMRC officer to check a known personʼs tax position

Third party notice required to name the taxpayer

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