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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Information & Inspection Powers: Information Notices: four types of information notice

There are four types of information notice.

Collectively, these notices are called “information notices”.

There are different rules for each type of notice but there are some rules which apply generally to all information notices, see CH23200.

Taxpayer notice

Any officer of HMRC can give written notice to a person requiring them to provide information or produce documents reasonably required for the purpose of checking their tax position. Further guidance is at CH23500.

Third party notice

Any officer of HMRC can give written notice to a third party requiring them to provide information or produce documents reasonably required for the purpose of checking another person’s tax position.

You must know the identity of the person whose tax position is being checked.

Further guidance is at CH23600.

Identity unknown notice

Only an authorised officer can give written notice to a third party requiring them to provide information or produce documents reasonably required for the purpose of checking the tax position of

  • a person whose identity the officer does not know, or
  • a class of persons whose individual identities are not known.

Further guidance is at CH23900.

The increased daily penalty, see CH26705, is only applicable to a failure to comply with an identity unknown notice.

Identification notice

Only an authorised officer can give written notice to a third party requiring them to provide ‘relevant information’ about a person or class of persons whose identity is not known by HMRC but where HMRC has information from which their identity can be ascertained. This means that we hold some information from which somebody else can tell us the identity of the person.

‘Relevant information’ is the name, address and date of birth (if known) of the person whose identity is being sought.

Further guidance is at CH23991.

FA08/SCH36/PARA1

FA08/SCH36/PARA2

FA08/SCH36/PARA5

FA08/SCH36/PARA5A