Compliance Checks: Anti-avoidance Information Notices — CC/FS88

HMRC published factsheet CC/FS88 providing guidance on anti-avoidance information notices used during compliance checks. Information notices are statutory powers enabling HMRC to request documents and information from taxpayers suspected of involvement in tax avoidance arrangements.

Taxpayers and their advisers should familiarise themselves with these procedures to ensure compliance when HMRC issues formal anti-avoidance information notices. Non-compliance with statutory information notices can result in penalties and further enforcement action under UK tax law.