HMRC review – Sch 36 Notices

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HMRC have released a condoc addressing the civil information powers. Taxpayers come across this when Sch 36 Notices are issued. Hopefully none of us will be recipients. But the condoc highlights some aspects of HMRC’s current approach:

·        HMRC can collect ‘bulk data,’ under powers found in FA 2011, Sch 23.

·        Documents requested almost entirely relate to the recording of the receipt or payment of money. This indicates that HMRC are chasing money.

·        In relation to international trade the condoc mentions the Common Reporting Standard (CRS) which means that much more material is available to HMRC.

The proposed changes will make the Sch 36 process more streamlined, and slightly reduce taxpayers’ rights in relation to them. Whether under current legislation or the new legislation, always seek advice if you receive a Sch 36 Notice.

The condoc is here:

About Les Howard


Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire

I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.


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