A Schedule 36 Notice is a written notice given by HMRC to a taxpayer requesting that person to provide information and/or documents which HMRC considers to be reasonably required to enable it to determine whether the taxpayer’s tax affairs are up to date and accurate.

The provision to issue such a Notice is provided for by the Finance Act 2008 and is designed to assist HMRC in the gathering of information in respect of ongoing enquiries.

Kangs Solicitors fields a Tax Team offering a wealth of experience in representing companies, directors and Individuals in respect of tax issues of every nature whether they arise in either a civil or criminal context or both.   

We are highly regarded by the leading law directories, including the Legal 500 and Chambers & Partners, for the work conducted on behalf of our clients.

For an initial no obligation discussion, please call our Team at any of our offices detailed below:

Procedure | Kangs Tax Investigations Solicitors

Prior to issuing a Schedule 36 Notice, HMRC is required to notify the tax payer that a formal enquiry is being conducted into that person’s affairs.

HMRC is only entitled to request production of a document if it is the possession of the person upon whom the Notice is served or that person has the power to obtain it, or a copy of it, from the person who is actually in possession of it.

Any person receiving a Notice must respond within a reasonable time and, generally, HMRC will allow thirty days for such reply.

Example:

In a situation where a tax payer files a Tax Return which alleges that they have been non-resident in the UK for a period of time but acknowledges subsequent residency in the UK and only declares income for that latter period, HMRC may, if it suspects that such declaration is not true conduct a civil tax enquiry on the individual.

Such enquiry would ordinarily include the service of a Schedule 36 Notice requiring the tax payer to disclose such items as bank statements, proof of all sources of income, details of any company directorships and financial assets such as all property owned.

How Can We Assist? | Kangs Tax Notices Appeal Solicitors

Issues involving HMRC can be very confusing, worrying and daunting but are frequently resolved with a proactive approach.

It frequently occurs that Schedule 36 Notices are incorrect in the manner in which they have been prepared or are not appropriate for the circumstances.

The team at Kangs Solicitors is accustomed to examining such Notices and advising clients upon their validity and obligations to respond to HMRC.

It may be appropriate to Appeal against such a Schedule 36 Notice and, as stated above, such Appeal should generally be served within thirty days to ensure that you will not be barred from pursuing an Appeal.

When considering an Appeal the following issues are pertinent:

  • is the information requested by HMRC reasonable?
  • is the information requested excessive?    
  • does HMRC have a good argument that its suspicions are reasonable?
  • is the information requested available? 
  • is the information requested clear and concise?

Who Can I Contact For Help? | Kangs Tax Investigations and Disputes Lawyers

We welcome enquiries by telephone or email.

We provide an initial no obligation consultation from our offices in London, Birmingham and Manchester.

Alternatively, we provide initial consultations by telephone or video conferencing.

Contact:

Hamraj Kang
hkang@kangssolicitors.co.uk
07976 258171 | 020 7936 6396 | 0121 449 9888

Tim Thompson
tthompson@kangssolicitors.co.uk
020 7936 6396 0121 449 9888

John Veale
jveale@kangssolicitors.co.uk
0161 817 5020  | 020 7936 6396 07989 521 210