We can give an information notice (an ‘identification notice’) to you requiring you to provide relevant information about another person or class of persons (‘the taxpayer’) whose identity we do not know.
‘Relevant information’ means all or any of the following: the name, last known address and date of birth (in the case of an individual) of the taxpayer whose identity is being sought. It does not include documents.
Particular rules apply to reviews and appeals in relation to information notices – see RSTP6004 for further guidance.
Approval of an identification notice
An identification notice can only be given with the approval of the tribunal. The tribunal can only give its approval where it is satisfied that four conditions (A to D) are met:
- Condition A: The information is reasonably required by us for the purpose of checking the tax position of the taxpayer;
- Condition B: We do not know the identity of the taxpayer, but we hold information from which the taxpayer’s identity can be ascertained. For example, we may hold a credit card number from which the credit card company can provide us with the relevant information;
- Condition C: We have reason to believe that:
- you will be able to ascertain the taxpayer’s identity from the information held by us; and
- you obtained the relevant information about the taxpayer in the course of carrying on a business (see RSTP2036); and
- Condition D: The taxpayer’s identity cannot be readily ascertained by other means from information that we hold.