We can give an information notice (a ‘taxpayer notice’) to you requiring you to provide information and/or produce documents where:
- it is reasonably required for the purpose of checking your tax position; and
- it is reasonable for you to be required to provide the information and/or produce the document.
Particular rules apply to reviews and appeals in relation to information notices – see RSTP6004 for further guidance.
Approval of a taxpayer notice
A taxpayer notice can be issued with or without the approval of the tribunal. However, tribunal approval is needed if the notice requires you to produce a document the whole of which originates more than five years before the date of the notice.
It is a criminal offence for a person to conceal, destroy or dispose of a document which he or she has been required to produce by an information notice, the giving of which has been approved by the tribunal (see RSTP2018).
For guidance on tribunal approval of a taxpayer notice see RSTP2008.