HMRC Information Notices: Guidance for Businesses

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.

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
Review Rights and Disputes

Informal Requests and Formal Notices

HMRC may request information either informally or through a formal information notice. Informal requests are often used where information can be provided voluntarily, whereas formal notices are issued under statutory powers and may carry legal obligations that require a response within a specified timeframe.

What Information HMRC May Request

The information requested by HMRC will depend on the nature of the enquiry or compliance check being undertaken. Requests may include accounting records, invoices, contracts, bank statements, correspondence or explanations relating to specific transactions, tax returns or business activities.

Deadlines and Penalties

Information notices and other formal requests will normally specify a deadline by which information must be provided. Failure to comply may result in penalties or further action by HMRC. Businesses should carefully review any deadlines and take appropriate steps to ensure responses are submitted on time.

Reasonable Excuse

In certain circumstances, a business may have a reasonable excuse for failing to meet a deadline or provide information as requested. Whether a reasonable excuse exists will depend on the facts of the case and the specific circumstances that prevented compliance with the requirement.

How to Organise Documents

Providing organised and clearly labelled information can help HMRC review documents more efficiently and reduce the likelihood of misunderstandings. Businesses should gather relevant records, ensure supporting evidence is available and maintain clear explanations where additional context may be required.

If the Request Appears Unclear or Excessive

Where a request is unclear, overly broad or appears to seek information beyond what is reasonably required, clarification may be appropriate. Businesses should seek to understand the purpose of the request and consider obtaining professional advice where there is uncertainty regarding obligations or the scope of information being requested.

Review Rights and Disputes

Businesses that disagree with certain information notice requirements may have rights of review or appeal depending on the circumstances and the type of notice issued. Where there is uncertainty regarding obligations or the scope of a request, businesses should consider seeking clarification and reviewing the available HMRC guidance before responding.