HMRC Information Notices: What You Need to Know – Durham Accountant’s Guide

Introducing the HMRC Information Notice

As Durham-based accountants, we often hear from local business owners and self-employed individuals how unsettling HMRC’s Information Notices can feel. It’s not just a letter—it can seem like a knock at your door from the tax office, stirring anxiety as you juggle daily life and work in County Durham’s vibrant communities.

Understanding exactly what an HMRC Information Notice is, when HMRC can issue one, and what you legally need to provide is essential. Issued under Schedule 36 of the Finance Act 2008, these notices compel you—or even third parties like your bank or accountant—to disclose documents or information “reasonably required” to check your tax affairs

Though HMRC holds strong powers, they remain limited—and knowing where to challenge or comply can protect your rights and prevent unnecessary disruption.

What is an HMRC Information Notice?

An HMRC Information Notice is a formal written request issued under Schedule 36 of the Finance Act 2008, compelling you—or even your bank or accountant—to provide documents or information “reasonably required” to verify your tax position.

Types of Information Notices

• Taxpayer Notices: Sent directly to you, the taxpayer

• Third-Party Notices: Issued to individuals like accountants or bookkeepers .

• Financial Institution Notices: Directed at banks or payment providers to share your financial records

When Can HMRC Send One?

HMRC can only issue a notice if one or more conditions apply

• There is an open enquiry into your tax return.

• They suspect under-assessment, or relief has been over-claimed.

• The info relates to another tax or repayment/deduction.

Plus, any documents over six years old usually fall outside HMRC's reach—unless they can justify why they’re needed

Your Obligations and Deadlines

Provide documents only if they’re reasonably required.

Notice will state a deadline—typically 30 days, though HMRC may consider extensions.

Miss the deadline? Expect fines of at least £300, plus continuing daily penalties.

Know & Use Your Rights

You can appeal within 30 days if a notice seems excessive or unjustified

Documents under legal professional privilege (e.g. confidential tax advice) are off-limits .

If it feels like a broad “fishing expedition,” challenge it—HMRC officers can’t just guess what’s needed.

Top Tips from Durham’s Tax Advisors

Tip Why It Matters

Analyse every request Does it relate directly to your tax enquiry? If not, challenge.

Ask for more time HMRC often grants extensions if you’re co-operative

Pay heed to privilege Don’t reveal confidential legal advice unintentionally .

Record and respond Keep clear records of what you submit and when.

Seek local expert help Durham-based accountants are familiar with HMRC quirks and can act fast.

Final Word

Understanding and responding correctly to an HMRC Information Notice is critical. With the right advice, you only provide what's legally needed—no more, no less—while protecting your rights and minimising penalties. If in doubt, speak to Durham accountants who deal with HMRC daily.

👉 Need help responding to an HMRC Information Notice? Contact The Tax Faculty: Your trusted accountants in Durham. We’re local experts—fast to respond, ready to defend your position, and here to ensure HMRC stays in scope, not in your inbox.