Introduction
HMRC have reported that despite the range of techniques they employ, including the use of commercial databases, they remain unable to trace a number of tax debtors. HMRC's policy has generally been to request information from third parties on an informal basis and any response made by the third party has been therefore voluntary. HMRC may issue notices to certain third parties requiring them to provide contact details for missing debtors1. Failure to comply with the notice attracts a penalty. HMRC have issued guidance2 which confirms that this is not a general power to find out more about a taxpayer, but one which can only be used to obtain contact information in respect of a debtor. The guidance makes clear that the power will only be used by HMRC's specialist tracing units after normal tracing checks have failed,
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