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HMRC internal manual

Compliance Handbook

How to do a compliance check: information powers: rules that apply to all notices: where the information is to be produced

You should not normally need to specify where information or documents are to be produced. It is not an unreasonable assumption that they will be produced at your office address, to which they can be sent by post, or at the person’s business premises. The latter will be particularly suitable for bulky records, but it will depend on the circumstances of the case. If necessary you can specify where the document should be produced but it cannot be at a place that is used solely as a dwelling.

Once the notice has been issued you should be prepared to agree to any reasonable suggestion about where and when the document is to be produced, including delivery to any HMRC office as an alternative to any agreed or specified place. But you should make it clear to the recipient of the notice that your discussions, whether conclusive or not, will not affect the time for compliance with the notice.

You must explain, and have a good reason, why a suggested time and place is not reasonable before specifying an alternative.

If the person is having difficulty getting the information or documents you should discuss how it could be done. You should let them have more time if this seems reasonable.

If you require the original document, see CH229900.

Tax cases where Commissioners have given a ruling on the interpretation of previous legislation will not be authoritative in the interpretation of FA08/Sch36 or CEMA1979. However, you may refer to them as a general guide as to how the tribunal may think when considering similar situations in the use of, or compliance with, these powers.

The tax case concerning where information is to be produced is Johnson v Blackpool Commissioners and CIR, 70 TC 1.