Reasonable request

HMRC enquired into the taxpayer's 2004-05 tax return under TMA 1970 s 9A. A formal request for information was later made under s 19A(2)(a). The officer required the taxpayer's relevant bank and building society statements all credit and debit statements documents relating to his mortgage and details of his income and outgoings for the year.

The taxpayer refused to provide the documents but said that he had disposed of his main residence in the year. He appealed against the notice and requested that the enquiry be closed. The officer subsequently explained that he needed the documents to check that the taxpayer had no income other than his salary.

The Special Commissioner said that there was nothing unreasonable in any of the officer's questions and that the information required did not need to be limited to entries in the return since the officer wished to check that...