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.