RSTP6005 - Meaning of ‘unduly onerous’

Any information notice or debtor contact details notice given to you (a person other than the person whose tax position is being checked) that requires information or documents for the purpose of checking another person’s tax position is likely to impose a burden on you. The most likely burden will be the time needed for you to comply with the notice and the cost (where there is one) of doing so.

Careful consideration must be given by us as to whether that burden is reasonable and proportionate compared with our need to check the tax position of the other person.

An information notice or debtor contact details notice, or a requirement in such notices, will generally be considered to be ‘unduly onerous’ if the burden on you is excessive having regard to the benefit expected to be gained from us obtaining the information or documents in question.

Wherever possible, we will give you the opportunity to comment on the extent of the burden and those representations will be carefully balanced against the benefits the information or documents will bring to the progress of the check we are carrying out.