Information Notices

HMRC’s inspection powers are wide-ranging and include the power to inspect business premises. HMRC have the authority to issue an information notice to request a taxpayer  for information or produce a document where it is “reasonably required” for the purposes of a tax inspection. They also have the power to issue penalties for failure to comply with these notices, or for any inaccuracies found in the information provided.  There are certain limitations on HMRC’s powers. For example, HMRC may not issue a taxpayer an information notice in respect of a chargeable period covered by a tax return that has already been submitted.  Another important restriction on HMRC’s powers is that an information notice only requires a document to be produced if it is in the person’s “possession or power”.

Bright Line Law is highly regarded as a specialist provider, winning the Financial Times Innovative Lawyers of 2017 award, as well as being Top Ranked within the UK Bar Chambers for 2018 and 2019. Bright Line Law is a specialist provider in this area, contact a member of our team, call us on + 44 (0)203 709 9470, or fill in our online enquiry form.

Jonathan Fisher QC
Lead Counsel

Email jf@brightlinelaw.co.uk
Telephone + 020 3872 2852

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