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Can HMRC ask for any document they want? Think again! Here are five shocking facts about HMRC’s “information notices” (based on FA 2008, Sch 36) that might make you question if you really have to hand over everything they demand.
HMRC Often Overreaches
While HMRC is allowed to request data to check your “tax position,” they sometimes go after extra info they’re not truly entitled to. Even though the law sets limits, HMRC seems to follow the idea that “if you don’t ask, you don’t get.”
You Can Appeal—Twice!
If you get an information notice, you can appeal it. Then, if HMRC hands you a penalty for not complying, you can appeal that, too. But don’t rely on a penalty appeal to argue that the original notice was flawed. In PML Accounting Ltd v Revenue and Customs [2018], a later appeal failed because the notice itself wasn’t challenged from the start.
HMRC Must Prove Info Is “Reasonably Required”
You don’t have to cough up documents just because HMRC says so. They must show that the request is truly needed to check your taxes. In Metropolitan International Schools Ltd v Revenue and Customs [2021], the tribunal refused to accept HMRC’s claim that they automatically deserved the info unless the taxpayer proved otherwise.
“Statutory Records” Aren’t Always Forever
You can’t usually appeal if HMRC wants records you’re legally required to keep (like basic tax documents). But these “statutory records” don’t last forever. In Furlong Services Ltd v Revenue and Customs [2024], the tribunal ruled that some old paperwork was no longer “statutory”,—which meant HMRC needed a good reason (and sometimes higher-level approval) to demand it.
Extra Rules Protect You
If HMRC wants documents older than six years, they usually need a senior officer’s approval. They also can’t go fishing for info on “closed” years unless they already suspect something is wrong. And remember, they can’t demand privileged, journalistic, or personal records.
Before you submit a pile of paperwork, ensure that it’s truly necessary. If you’re uncertain, seeking professional advice could help you avoid penalties or sharing more information than required. Information notices can be intimidating, but don’t let them pressure you into disclosing everything. For specialist advice, call our tax advisors at 08001357323 or email us at info@taxaccountant.co.uk.