HMRC may request information or documents during a compliance check. Some requests are informal. Others may be made by formal information notice. Businesses should read any request carefully, understand the scope and deadline, and gather accurate records.
This page helps businesses understand the basic approach to HMRC information notices and document requests. It should encourage a careful, organised and timely response.
Key Points
• Identify whether the request is informal or a formal information notice.
• Check exactly what documents or information are requested.
• Check the deadline.
• Identify what records are held and what records may need to be requested from third parties.
• Ask HMRC for clarification if the request is unclear.
• Keep copies of everything provided to HMRC.
Recommended Sections
• Informal requests and formal notices
• What information HMRC may request
• Deadlines and penalties
• Reasonable excuse
• How to organise documents
• If the request appears unclear or excessive
Internal Links
• HMRC Compliance Checks
• VAT Records and Statutory Records
• HMRC Visits and VAT Inspections
• Review, Appeal and ADR
• Transaction and Goods Checks
Official Sources
Information Notices CC/FS2
https://www.gov.uk/government/publications/compliance-checks-checking-a-customers-tax-position-ccfs2/information-notices-ccfs2
Tax Compliance Checks
https://www.gov.uk/tax-compliance-checks