What is a Schedule 36 Information Notice? When can HMRC issue one? What rights does the taxpayer have when an information notice is issued?

Subscribers see Sch 36 information notices (subscriber version) for your detailed version which also includes case summaries and notes on appealing a notice.

This is a freeview 'At a glance' guide to Schedule 36 Information Notices.

At a glance

Third party notices

Further information powers

Useful guides on this topic

Sch 36 information notices (subscriber version)
What is a Schedule 36 Information Notice? When can HMRC issue one? What rights does the taxpayer have when an information notice is issued?

Sch 36 third party notices
When can HMRC require a third party to provide information or produce a document in relation to a taxpayer? Who can appeal a notice? What rights does the taxpayer have?

Penalties: schedule 36 information notices.
What penalties apply if you fail to comply with an Information Notice request by HMRC? What are your rights of appeal?


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