Schedule 36 Notices

A user-friendly and practical analysis of HMRC’s powers, under Schedule 36 to FA 2008, to obtain information and documents from taxpayers and certain third parties.

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About this work

Those powers were extended by FA 2021, allowing HMRC to seek details from financial institutions (e.g. of a particular taxpayer’s credit card transactions).

All of these powers are subject to statutory constraints, and this book clearly explains both the extent of the HMRC powers and the associated safeguards, based on statutory provisions and numerous case law precedents.

The author encourages recipients of information notices to comply fully with requests that are within the law, but to recognise and stand up to those that are not. Professional advisers are reminded of the risks of providing more information than the law requires.

“Essential reading for anyone involved with HMRC enquiry work. … The great strength of this book is that, unlike many such learned texts, it is immensely readable and littered throughout with helpful extracts of relevant tax cases.” – TAXline (November 2021)

Table of contents

• • Overview of HMRC’s information powers

• • When can HMRC issue a Schedule 36 notice?

• • Restrictions – “reasonably required”

• • Restrictions – additional safeguards

• • Different types of information notice

• • Pre-approval by the tribunal [expanded by way of example]
    • Overview
    • Taxpayer notices [expanded by way of example]
      • Introduction
      • The extent of HMRC’s discretion to seek the tribunal’s pre-approval
      • The nature of HMRC’s application to the tribunal
      • Safeguards applicable in all cases
      • Additional safeguards applicable in most cases
    • Third party notices
    • Unknown persons notices
    • Steps to be taken by recipients ahead of the tribunal’s determination
    • • Attendance at application hearings

• • Statutory records

• • Other requirements for a valid information notice

• • HMRC powers in relation to documents produced

• • Appeals against Schedule 36 notices

• • Concealment and destruction of documents

• • Penalties for non-compliance

• • Special cases

• • Miscellaneous provisions