Types of Notice
There are three types of notice.
Taxpayer Notice - the person must provide information or documents to check their own tax position.
Third Party Notice - the person must provide information or documents to check another person's tax position.
Identity Unknown Notice - the person must provide information or documents to check the tax position of a person whose identity or class of person whose individual identities are not known.
Two variants of both Third party and Identity unknown notices were introduced into Sch. 36 FA08 by FA09 with effect from 1 April 2010 and are
- Involved Third party notices (involved third parties being detailed in Paragraph 61A of Sch36, and
- Registered Pension Schemes
Each type of notice has specific rules that you must follow before you serve it.
