EM1570 - Opening the Enquiry: Information Request: Full Enquiry - Non Business Taxpayer

Returns for non-business taxpayers will vary from the simple, (a pensioner with some investment income), to the complex, (an individual with many sources of income and capital gains). However complex the return, you will be seeking all the information you need to check that it is correct and complete.

If the taxpayer is a complex director case, you should first seek to verify the income and gains declared by reference to any third party information held (for example, P11Ds).

You might also, depending on the case, ask to see

• dividend vouchers
• certificates of loan interest paid
• private pension contribution certificates
• accounts or particulars
• a detailed Capital Gains computation
• a copy of a property valuation
• an account of the precise use made of a company asset such as a private plane.

As with a return for a business taxpayer, you should only ask to see private bank statements at this stage if you can demonstrate their relevance to the return and that you reasonably require them for the purpose of checking its accuracy.