What are HMRC information powers?
Answered 17 March 2026
HMRC Information Powers
What the law says
HMRC's general information and inspection powers are principally contained in Schedule 36 to the Finance Act 2008 (FA 2008), with additional data-gathering powers in Schedule 23 to the Finance Act 2011. The key powers are as follows:
1. Taxpayer Notices (Para 1, Sch 36 FA 2008)
An officer of HMRC may issue a notice to a taxpayer requiring them to provide information or produce documents reasonably required to check their tax position, or for the purpose of collecting a tax debt of the taxpayer.
2. Third Party Notices (Para 2, Sch 36 FA 2008)
An officer may issue a notice to a third party requiring information or documents to check the tax position of another taxpayer, or for the purpose of collecting a tax debt of the taxpayer.
3. Financial Institution Notices (Para 4A, Sch 36 FA 2008)
Inserted by the Finance Act 2021, an officer may require a financial institution to provide information or produce documents where:
- Condition A: the information/document is, in the reasonable opinion of the officer, of a kind that it would not be onerous for the institution to provide; and
- Condition B: the information/document is reasonably required to check the tax position of a named taxpayer, or to collect a tax debt of the taxpayer.
A Financial Institution Notice (FIN) may only be given by, or with the agreement of, an authorised officer. The officer must give a copy of the notice and a summary of reasons to the taxpayer, unless the tribunal disapplies this requirement.
4. Inspection Powers (Para 10, Sch 36 FA 2008)
Officers may enter and inspect business premises (but not wholly private premises) and inspect documents and assets if reasonably required for checking a customer's tax position. An unannounced inspection requires either the person's consent or tribunal approval.
5. Data-Gathering Powers (Schedule 23, Finance Act 2011)
These powers allow HMRC to issue a data-holder notice to categories of relevant data-holders to obtain bulk data about third parties for risk analysis and compliance purposes. These powers cannot be used to check the tax position of the data-holder themselves.
6. Offshore Enabler Penalties (Schedule 20, Finance Act 2016)
Schedule 36 information powers are modified to allow HMRC to gather information and examine documents to check whether a person is liable to an offshore enabler penalty, where an officer has reason to suspect that person has enabled offshore tax evasion or non-compliance.
7. Anti-Money Laundering Supervision Powers (Regulation 66, MLR 2017)
As a supervisory authority under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, HMRC has a separate statutory power to require relevant persons (businesses it supervises), payment service providers, or connected persons to provide information, produce documents, or attend and answer questions.
HMRC Guidance / Practice
General Approach
HMRC's general information and inspection powers are contained within Schedule 36 FA 2008. Under these powers HMRC can require a person to provide information or produce documents that may be reasonably required to check the tax position of a taxpayer.
The information or documents HMRC asks for, or the inspection HMRC carries out, must be reasonably required to check a person's tax position. There are safeguards to ensure HMRC acts reasonably and does not unreasonably interfere with a person's rights under Article 8 of the Human Rights Act.
Role of Authorised Officers
Some, but not all, uses of the information and inspection powers require the agreement of an authorised officer. Specifically, an authorised officer must agree to:
- Applications for tribunal approval of a written notice or inspection
- Notices requiring documents more than 6 years old
- Unannounced inspections of business premises
- The issuance of a Financial Institution Notice (FIN)
- Notices relating to persons whose identity is unknown
Data-Gathering Powers vs. Schedule 36 Powers
The data-gathering powers (Schedule 23 FA 2011) are different from the information and inspection powers (Schedule 36 FA 2008). Data-gathering powers should be used to collect data for risk assessment, while Schedule 36 powers must be used for checking the tax position of a specific person. Once information is acquired in connection with an HMRC function, it may be used for any other HMRC function, subject to the usual rules.
MLR 2017 Supervisory Powers
The vast majority of HMRC's compliance activity under MLR 2017 is undertaken with the co-operation of the business, and most requests for documents or information will be provided voluntarily without requiring statutory powers. Where consent is not forthcoming, HMRC has formal powers under Regulation 66 MLR 2017 to compel production. HMRC can also request overseas supervisors to require information from businesses in their jurisdiction under Regulations 67 and 68 MLR 2017.
Limits on Information Powers
Information powers have limits. For example, in the context of vulnerable person trusts, the powers can only be used in relation to those trusts within which property is held for the benefit of the vulnerable person — they do not extend to other trusts within the settlement on which property is held exclusively for someone else.
Citation sources
The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017) place anti-money laundering supervision obligations on HMRC, and give officers of HMRC certain powers to access information and documents and to enter business premises to undertake our supervisory function. The Commissioners for Revenue and Customs Act 2005 (CRCA) also confers certain powers on officers and includes the offence of obstructing an officer of HMRC. Amongst other t
This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful. The data-gathering powers CH28140 are different from the information and inspection powers, see CH20100. You should use the data-gathering powers to co
Paragraph 18 of FA16/Sch20 modifies the application of Schedule 36 to enable HMRC to request information and documentation to check the position of a relevant person as regards their liability to a penalty under this schedule. A relevant person is a person that an officer of HMRC has reason to suspect has, or may have, enabled offshore tax evasion or non-compliance by another person. If an officer of HMRC has reason to believe a relevant person has, or may have, enabled offshore tax evasion or n
Some, but not all, uses of the information and inspection powers require the agreement of an authorised officer. An authorised officer must agree an application for tribunal approval of a written notice or an inspection. In practice this will cover many third-party notices, but fewer taxpayer notices or inspections, see CH23080. Only an authorised officer may issue an ‘identity unknown notice’ or an ‘identification notice’. These types of notice relate to an unidentified person or class of perso
Where a decision maker makes an application to the tribunal for approval for an unannounced inspection of business premises (Pt 2 Sch 36 FA 2008) or a taxpayer notice or third party notice to produce documents or information to HMRC (Pt 1 Sch 36 FA 2008), they should request a ‘without notice’ hearing to be held in private, see ARTG7530. The appropriate application form and notice on SEES should be used. Where the application is for an unannounced inspection, the notice tells the customer the ru
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
HMRC’s general information and inspection powers are contained within Schedule 36 Finance Act 2008. Under these powers HMRC can require a person to provide information or to produce documents that may be reasonably be required to check the tax position of a taxpayer. HMRC can issue a notice to: a taxpayer under paragraph 1 Schedule 36 Finance Act 2008 to check their tax position a third party under either paragraph 2 or 5 Schedule 36 Finance Act 2008 to check the tax position of another taxpayer
The data gathering powers are used by HMRC to gather specific pieces of information about a group of people, for use in risk analysis. See CH28160 for more information. The data gathering powers cannot be used for checking the tax position of the ‘relevant data-holder’, except where data is requested about beneficial ownership of certain securities or payments, see CH28760, and it is not known whether the person to whom the notice is sent is also the person who is the beneficial owner. Apart fro
The trustees and vulnerable person must provide such information as HMRC requires. The legislation specifies certain items though these are not exclusive, so the information requirement is quite broad. It specifically includes information relating to anyone connected with the trusts on which property is held for the benefit of the vulnerable person. There is however a limit to HMRC's information powers. What is commonly referred to as a settlement may have several trusts within it. The informat
Introduction As a supervisor under The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017) HMRC must, under regulation 46 MLR 2017, effectively monitor the relevant persons (businesses) it supervises for the purposes of securing compliance with MLR 2017. We do this by carrying out compliance activity under the HMRC compliance strategy of ‘prevent, promote, respond’ and an essential component of this is reviewing, and testing, busine
This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful. This section of the guidance looks at the functions and responsibilities of an authorised officer. Some of the information and inspection powers can onl