Responding to a request for tax information

A request for tax information should be assessed for its scope, legal basis, deadline and the records sought. Distinguish an informal question from a formal information notice, and obtain advice before assuming the same response or challenge rights apply to both.

Consider relevance, confidentiality and privilege before disclosure. If information is difficult to obtain, raise that issue through the appropriate process without assuming the deadline has paused.

Identify whether the request is a formal notice

Read the document's title, wording, enclosures and instructions about disagreement. A formal information notice is a legal requirement to provide specified information or documents, and HMRC may use one to check a tax position or collect a tax debt. It should state what is required, how and when to provide it, and the applicable challenge information. ^[1] An informal question and a formal notice should not be treated as procedurally identical.

Record the taxpayer, tax periods and categories of records requested. If the notice refers to an earlier schedule, obtain that schedule before assessing the scope. Keep the complete document and identify the issuing officer through a verified channel. Where several entities share an accounting system, clarify which entity's records are sought rather than exporting the entire database without understanding the request.

Map each requirement to available evidence

Create a response matrix listing every item, where it is held, who controls access and whether a copy can be obtained. Distinguish a document you do not currently possess from one that cannot be obtained from its holder. HMRC's guidance addresses limits on what can be required, including information or documents that are unavailable to the recipient and cannot be obtained. ^[1] The actual facts need careful explanation.

If records are with a former accountant, bank or software provider, request them promptly and retain evidence of the request. State the expected availability and any practical obstacle. Do not label material unavailable simply because obtaining it is inconvenient. A clear account of the steps taken helps the adviser assess the response and any request for more time without relying on unsupported assertions about missing files.

Review relevance and protected material properly

Flag questions about the request's scope, legal basis or protected communications for professional advice. HMRC's factsheet identifies limitations involving certain documents and explains that the rules can be complex. ^[1] A document marked confidential is not automatically privileged, and routing an existing business record through a lawyer does not itself settle whether it must be provided. The review should identify the actual protection claimed and its basis.

Keep potentially protected material separate for assessment without destroying, concealing or altering it. If a document includes information about another person, ask how that affects the response rather than redacting it unilaterally and assuming compliance. Explain any proposed limitation through the appropriate process. The aim is a lawful, accurate response that respects applicable safeguards while addressing the information genuinely required by the notice.

Address timing and challenge rights explicitly

If more time is needed, contact the issuing officer promptly with the reason and a realistic proposal. HMRC's guidance directs recipients to do this, but a request is not the same as an agreed extension. Appeal rights depend on the notice, and restrictions can apply, including where tribunal approval has been obtained. ^[1] Obtain advice on the actual document instead of applying a universal appeal deadline from another tax dispute.

Record the original deadline, any challenge deadline and the evidence of an agreed change. Continue preparing clearly required information while questions are being resolved. Do not assume that an informal discussion pauses the notice or other obligations. Keeping a timeline of HMRC correspondence explains how to keep these dates and communications in one register without confusing an extension for one task with a change to every deadline in the case.

Check and preserve the submitted response

Prepare answers in the notice's order, with a document index and explanations for any outstanding item. Review numerical schedules against original records and distinguish confirmed facts from estimates or reconstructions. HMRC's guidance warns about inaccurate information and concealing or destroying requested documents. ^[1] If an error is discovered in material already supplied, raise it promptly through the adviser handling the response and preserve the correction trail.

Before sending, confirm the authorised delivery channel and retain an exact copy of the package. Record the submission date, recipient and delivery evidence, then monitor any remaining action. For assistance assessing the request and preparing a response, see HMRC enquiry response support. Provide the full notice and closest deadline so the scope and any need for specialist legal input can be considered before substantive statements are made.

A final completeness check should compare the submitted index with every numbered requirement. Identify any partial answer expressly and refer to the relevant explanation or agreement. This prevents a response that looks comprehensive from silently omitting one category and gives everyone handling the case a clear record of what remains to be resolved.

Illustrative scenario

A business receives a request covering several years and third-party material. Its adviser reviews the notice and prepares a focused response plan, identifying any issues needing clarification.

Preparation checklist

• Identify the request type
• Review scope and dates
• Assess protected information
• Plan a documented response