DST61600 - Information Notices

The majority of people will co-operate fully when asked for information or documents. However, if they do not, Schedule 36 FA 2008 has been extended in its application to cover DST. The basic rules and guidance as set out in the law and guidance at CH20000 therefore apply for DST.

There are safeguards to ensure that HMRC acts reasonably and that any action HMRC takes is appropriate to the circumstances and does not unreasonably interfere with a person’s rights under Article 8 of the Human Rights Act, see CH21340.

The information or documents HMRC ask for or the inspection HMRC carries out must be reasonably required to check a person’s tax position, see CH21520. HMRC cannot require a person to give us or require them to allow us to inspect some types of information, see CH22000. Amongst other things this will include documents that relate to a tax appeal.

There are Factsheets covering the use of our information and inspection powers and these should be issued as appropriate, see CH21200.

An overview of HMRC powers to ask for information or documents is at CH20200. Detailed guidance starts at CH23000.

An overview of HMRC powers to carry out an inspection is at CH20250 and detailed guidance starts at CH25000.