Legislation – Finance Act 2026

An information notice issued under sections 180 to 183 may only require information that would not, in the reasonable opinion of an officer of Revenue and Customs, be unduly onerous for the recipient to provide.

(3)

An information notice may not require a person to produce a document if the whole of the document originates more than 6 years before the date of the notice without the agreement of an authorised officer of Revenue and Customs.

(4)

An information notice may be issued to a person outside the United Kingdom.

185Restriction on disclosure of notices

(1)

An information notice may require the recipient not to disclose the existence or contents of the notice to—

(a)

the connected person to whom the notice relates,

(b)

in the case of a notice under section 181, members of the class of persons to which the notice relates,

(c)

any person who might reasonably be expected to disclose the existence or contents of the notice to the connected person or members of the class, or

(d)

any other person.

(2)

A requirement under subsection (1)(d) may not prohibit disclosure for, or in connection with, the purpose of—

(a)

complying with the notice, or

(b)

seeking legal advice.

(3)

A requirement imposed under subsection (1) has effect until the end of the period of 12 months beginning with the day on which the notice is issued, unless before the end of that period—

(a)

the requirement is withdrawn in accordance with subsection (4), or

(b)

the period is extended in accordance with subsection (5).

(4)

An officer of Revenue and Customs may withdraw the requirement by notifying the recipient in writing.

(5)

An officer of Revenue and Customs may by notice to the recipient—

(a)

extend the period during which a requirement imposed under subsection (1) has effect by a period of 12 months beginning with the day after the last day of the previous period of 12 months, and

(b)

do so on one or more occasions.

(6)

An officer of Revenue and Customs may not issue a notice under subsection (5) unless—

(a)

the officer considers that there are reasonable grounds for believing that failure to extend the period might prejudice the investigation of tax avoidance, and

(b)

where the officer is not an authorised officer of Revenue and Customs, an authorised officer agrees with the officer’s—

(i)

decision to extend the period, and

(ii)

assessment under paragraph (a).

186Excepted information

(1)

An information notice does not require a person to provide information that is not in the possession or power of that person.

(2)

An information notice does not require a person to provide—

(a)

information that relates to the conduct of a pending tax appeal or appeal against a decision under an anti-avoidance enactment;

(b)

personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984) or information contained in such records, except that a notice may require a person to produce a redacted version of a document omitting any information that would otherwise make it personal records;

(c)

journalistic material (as defined in section 13 of that Act) or information contained in such material;

(d)

information in respect of a which a claim to legal professional privilege or, (in Scotland) to confidentiality of communications as between a client and professional legal advisor, could be maintained by the person in legal proceedings.

(3)

An information notice does not require a person who has been appointed auditor for the purposes of an enactment to provide information held or created in connection with the performance of the person’s functions under the enactment, other than information that the recipient of the notice has assisted any client in preparing for, or delivering to, HMRC.

(4)

Subsection (3) does not apply in relation to—

(a)

a notice under section 182 (identification), or

(b)

identifying information (within the meaning given in section 182) required by a notice under section 181 in respect of—

(i)

the connected person to whom the notice relates, or

(ii)

a person who has acted on behalf of the connected person.

(5)

The Commissioners may by regulations make provision for the resolution by the tribunal of disputes as to whether any information falls within subsection (2)(d) (privilege).

(6)

Regulations under subsection (5) are to be made by statutory instrument and a statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of the House of Commons.

187Tribunal approval of notices

(1)

An application to the tribunal for approval of a notice, or disapplication of requirements, under this Chapter may be made without notice.

(2)

An officer of Revenue and Customs (other than an authorised officer) may not seek the approval of, or disapplication of requirements by, the tribunal without the agreement of an authorised officer of Revenue and Customs.

(3)

The tribunal may not approve the issue of a notice under sections 179 to 183 unless it is satisfied that the requirements of the relevant section are met.

(4)

A decision of the tribunal is final (despite sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).

188Withdrawal of notices

An officer of Revenue and Customs may withdraw an information notice by notifying the recipient in writing.