There is not a statutory definition of what information or documents a taxpayer must provide to a HMRC officer. Numerous practical difficulties arise, and each request must be considered on its merits in the context of each taxpayer. Where it is accepted that the officer is entitled to certain information or documents, they should be provided in response to an informal request, rather than waiting for HMRC to issue a formal notice. Particular difficulties can arise in relation to private bank statements, information relating to a third party, and requests for numerous years, which may be a ‘fishing expedition’ by the officer.
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