EM8120 - Companies: Groups: Information Requests

A taxpayer notice under FA08/Sch36/Para1 can only be given to the company whose return is under enquiry. Where you need to request documents or information from another company in the group to check the tax position of the company under enquiry, you cannot use FA08/Sch36/Para1.

FA08/Sch36/Para2 gives you statutory authority to require certain third party persons, such as another company in the group, to provide information or produce documents, see CH23600.