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HMRC’s use of FA 2008, Sch 36 notices

27 July 2021 / Graham Webber
Issue: 4802 / Categories: Comment & Analysis
A notice too far?

Key points

  • Has HMRC’s policy changed with regard to issuing Sch 36 notices?
  • Penalties can be imposed if a taxpayer fails to respond to a notice under FA 2008 Sch 36.
  • HMRC seems to be issuing Sch 36 notices before exhausting the TMA 1970 s 9A process.
  • Tribunal decision in Avonside Roofing Ltd questioned whether the information was reasonably required.

I suspect that we are all familiar with HMRC’s operating manual when it comes to enquiries. First send a TMA 1970 s 9A notice. If that fails to bring the answers to questions move to a FA 2008 Sch 36 notice.

What is the difference? For all the carefully crafted wording in a TMA 1970 s 9A notice often creating a sense of urgency there is no statutory deadline for a response to be made. HMRC may huff and puff...

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