Schedule 36 information notices were originally intended for use in cases of extreme non-compliance. Over time however, HMRC have been issuing and ever-increasing amount of Schedule 36 Notices and often these notices are inappropriate and/or incorrect. Consequently, any notices received should be carefully reviewed to ensure it has been correctly issued and is reasonable.
There is a danger with HMRC issuing more and more information notices that not only are some incorrect or unreasonable, if no professional advice is taken you can end up supplying information and/or documentation to HMRC that it is simply not entitled to receive.
This can seriously prejudice a tax position so understanding whether or not a Schedule 36 information notice has been correctly issued and the need to comply with it is essential. There can be financial penalties imposed by HMRC for failure to comply with a Schedule 36 information notice. Moreover, a resistance to comply with a correctly issued Schedule 36 information notice can be detrimental to the progress of an investigation and is likely to lead to higher penalties being charged by HMRC as a result.
Have you received a Schedule 36 Notice?
They can be issued incorrectly — we help assess their validity, protect your rights, and respond appropriately.
