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 third party information notices, also known as third party notices.
Note there are various other information notices that can be issued to third parties:
- Ìý
•ÌýÌýÌýÌý financial institution notices, see A6.612A
- Ìý
•ÌýÌýÌýÌý identity unknown notices, see A6.613
- Ìý
•ÌýÌýÌýÌý identification notices, see A6.613A
Third party information notices—overview
An HMRC officer may issue a written notice requiring a third party to provide such information or produce such documents as the officer 'reasonably requires' for the purposes of checking a taxpayer's 'tax position' or 'collecting a tax debt' owed by a taxpayer2. For the definition of these terms, see A6.610.
To issue a third party notice, as opposed to an identity unknown notice (see A6.613) or an identification notice (see A6.613A),
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:40