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 the restrictions on HMRC's information powers.
Restrictions on information notices—overview
The legislation places certain restrictions on HMRC in terms of the classes of information and documents that it can obtain and the persons from whom information and documents can be required. The following restrictions apply to all information notices.
Must be in the person's power or possession
The information or documents requested must be 'reasonably required'2 (see A6.610 for a discussion of this term) or the purposes of checking a taxpayer's tax position or collecting a tax debt of the taxpayer and it must be in the person's 'power or possession'3.
In HMRC's view, 'in their possession' means that the person has physical control over the document. It does not
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Web page updated on 17 Mar 2025 16:34