RSTP2002 - Information notices
Overview of RSTPA guidance on information notices.
We expect that the majority of people will want to co-operate with us when we carry out checks (routine or otherwise) in relation to a person’s tax position because they appreciate that co-operation will help the check to be as quick and effective as possible.
We understand that some people, for whatever reasons, may not co-operate with requests for information or documents. Where a person does not co-operate with such requests and we do not consider there to be a legitimate reason for failing to do so, we may issue a legal notice requiring the person to provide information and/or produce documents. This notice is called an information notice.
There are four types of information notice:
- taxpayer notice (see RSTP2004);
- third party notice (see RSTP2005);
- identity unknown notice (see RSTP2006); and
- identification notice (see RSTP2007)
The guidance is set out as follows: