Taxing Matters: Schedule 36 Information Notices – all squared away - a podcast by RPC

Welcome to the Taxing Matters podcast brought to your by RPC; your fortnightly guide to all things tax law and tax disputes. 

In this episode, we talk Schedule 36 Notices: what are they, how do they work and what should you do if you receive one? Taxing Matters host, Alice Kemp, talks to RPC Tax Disputes Associate, Alexis Armitage, about all these questions and more.

Find out:

• How these Notices work;
• What you can and can't be required to give to HMRC;
• The formal requirements for HMRC to issue a Schedule 36 Notice; and
• Top tips for what to do if you receive a Schedule 36 Notice.

Please see our website www.rpc.co.uk/TaxingMatters for a transcript of this episode. All information is correct at the time of recording. Taxing Matter is not a substitute for legal advice.

If you would like to discuss any of the matters raised in this episode please contact taxingmatters@rpc.co.uk.

Show references:

Schedule 36 of The Finance Act 2008 (Legislation.gov.uk) 

HMRC Compliance Handbook – Information Notices

HMRC Guidance – Compliance checks

Related RPC blogs:

JJ Management – Court of Appeal confirms HMRC can conduct informal enquiries

Jiminez: High Court quashes information notices issued to non-UK resident taxpayer

The Barty Party – HMRC's information notice was invalid

Newton – Tribunal confirms that "statutory records" should be narrowly construed

Anstock - Tribunal quashes penalties imposed for failure to comply with information notice

Hegarty – HMRC information notices invalid

Tribunal sets aside HMRC's Schedule 36 information notice

HMRC's unreasonable conduct leads to costs award against it

As ever, a big thank you to our amazing guest, Michelle Sloane, our producer extraordinaire, Mary Mitchell, and to Josh McDonald, the man who solves all problems before they arise. 

The music you hear was kindly written and arranged for Taxing Matters by the musical genius Andrew Waterson.

All material is copyright to RPC LLP 

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