HMRC has various powers to obtain information and documents from various persons for the purposes of checking a taxpayer's 'tax position' or collecting a 'tax debt' of the taxpayer1.
These powers are summarised in A6.610, which also includes the definition of 'tax position' and 'tax debt'.
This article discusses taxpayer information notices, also known as taxpayer notices or first party notices.
For details of third party information notices, see A6.612.
Taxpayer information notices—overview
An HMRC officer may issue a written notice requiring a taxpayer to provide such information or produce such documents as the officer 'reasonably requires' for the purposes of checking that taxpayer's 'tax position' or 'collecting a tax debt' owed by the taxpayer2. These amount to the conditions that must be met in order for the information notice to be valid. For the definition of these terms, see A6.610.
The ability to issue a taxpayer information notice for the purpose of collecting a tax debt owed by the taxpayer was introduced by FA 20213. A taxpayer information notice can be
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Web page updated on 17 Mar 2025 16:20