CH23060 - Information & Inspection Powers: Information Notices: Three types of information notice
There are three types of information notice.
Taxpayer notice
Any officer of HMRC can give written notice to a person requiring them to provide information or produce documents reasonably required for the purpose of checking their tax position. Further guidance is at CH23500.
Third party notice
Any officer of HMRC can give written notice to a person requiring them to provide information or produce documents reasonably required for the purpose of checking another person’s tax position.
You must know the identity of the person whose tax position is being checked.
Further guidance starts at CH23600.
Identity unknown notice
Only an authorised officer can give written notice to a person requiring them to provide information or produce documents reasonably required for the purpose of checking the UK tax position of
- a person whose identity the officer does not know, or
- a class of persons whose individual identities are not known.
This sort of notice is not given a name in the law but is referred to in this guidance as an identity unknown notice, see CH23920.
Collectively, these notices are called “information notices”.
There are different rules for each type of notice but there are some rules which apply generally to all information notices, see CH23200.
