HMRC’s Tax Investigation and Enquiries: Your Rights and Responsibilities

HMRC can only ask for information that they genuinely need to assess your tax position. Finance Act 2021 introduced provisions allowing them to request information for tax debt collection purposes, but even these requests must be reasonable. This means they should be relevant to your tax situation and not overly burdensome.

There are specific categories of information that HMRC cannot ask you to provide. These include documents you don't have access to, details related to ongoing tax appeals, personal records (health, spiritual, or personal welfare), and journalistic materials for professional journalists.

Additionally, documents older than six years or information about deceased individuals after four years are generally not subject to HMRC's request. Confidential communications between you and your legal advisor are also protected.

Generally, HMRC cannot ask for information already covered in your tax return. However, they may do so if there's an open formal enquiry into the return or if they suspect underpaid tax or excessive tax relief claims. Businesses may also have to provide information for VAT or PAYE purposes when reasonably needed.