Guidance

Compliance checks: third party information notices — enablers of defeated tax avoidance — CC/FS84

This factsheet provides information about the use of third party information notices for enablers.

• From: HM Revenue & Customs
• Published: 6 January 2026

Documents

Compliance checks: third party information notices — enablers of defeated tax avoidance CC/FS84

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Details

This factsheet provides information about third party information notices for enablers, including:

• what third party information notices are
• how HMRC uses them
• the impact of not doing what the information notice asks
• what kind of information HMRC can and cannot ask for from a third party using an information notice

Factsheets are for guidance only and reflect the HM Revenue and Customs position at the time of writing.

Published 6 January 2026