|Publication||27 July 2021|
|Suitable for||Tax advisers|
Schedule 36 notices
Schedule 36 Notices - HMRC information requests
HMRC have extensive information powers under Schedule 36 to FA 2008. These powers are used widely but, on many occasions, HMRC ask for more than they are strictly entitled to.
This book sets out the different types of notice available to HMRC under Sch. 36, and the different procedures applicable to each kind of notice. The book explains, with examples from the case law, the limits of HMRC’s information powers, and describes how to challenge such notices. The book also considers the penalty regime for cases where notices have not been complied with. The text will be up-to-date with the changes made by FA 2021, including the new financial institution notice.
Keith M Gordon MA (Oxon), FCA, CTA (Fellow) is a barrister who has used his own professional experience to illustrate the text with case studies not found in the published case reports. Read more here.
- Overview of HMRC’s information powers
- When can HMRC issue a Schedule 36 notice?
- Restrictions on HMRC powers
- Different types of information notice
- Pre-approval by tribunal
- Statutory records
- Requirements for a valid notice
- HMRC powers re documents produced
- Appeals against Schedule 36 notices
- Concealment and destruction of documents
- Penalties for non-compliance
- Special cases (e.g. partnerships, herd basis, groups of companies)
- Miscellaneous provisions