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ARTICLE · 22 APRIL 2025

Need To Know: Information Notices And Privilege

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Navigating tax disputes with HMRC can be a complex and daunting process. This "need to know" series sheds light on the essential elements. In this note, we cover HMRC's formal information gathering powers.

United KingdomTax
Gideon Sanitt
Gideon Sanitt
Jackelyn West
Jackelyn West
Victoria Braid
Victoria Braid

Navigating tax disputes with HMRC can be a complex and daunting process. This "need to know" series sheds light on the essential elements. In this note, we cover HMRC's formal information gathering powers.

What formal information gathering powers do HMRC have?

HMRC will typically seek information from the taxpayer informally in the first instance. With informal requests, it may be possible to discuss the contents of the request with HMRC and agree on a sensible approach. HMRC are only able to request information and/or documents which are relevant and reasonably required to check the taxpayer's tax position, and taxpayers should question any requests which do not meet these criteria and/or are too broad.

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