HMRC has updated its Compliance Handbook guidance on “information notices” (changes made on 18 March 2026). Put simply, the update is meant to make sure HMRC only asks for what it genuinely needs, and that requests are fair and not over the top.
So what does this mean for you in real life?
An information notice (under Schedule 36 of the Finance Act 2008) is a formal HMRC notice that can require you to hand over information or documents so they can check your tax position. The updated guidance says HMRC should normally ask you first, before going to someone else (for example, your bank, accountant, or another third party).
It also reminds HMRC staff that any request should be:
- Proportionate (not asking for more than they need),
- Clear and specific (so you know exactly what they want), and
- Given with a reasonable deadline.
The guidance also says HMRC should take into account what you have already provided (even if it’s only some of what they asked for) before coming back for more.
None of this is brand new law, but HMRC spelling it out in its own guidance suggests it wants staff to be more careful about how they use these powers.
For individual taxpayers, that’s generally good news: it should mean fewer broad “just in case” requests and more focus on information that actually helps HMRC check your tax return (for example, things like payslips, P60s/P45s, bank statements, or evidence of a particular income source or claim). But it’s still important to remember that a formal information notice is legally binding. If you ignore it, HMRC can charge penalties, and there are only limited reasons you can use to challenge it.
If HMRC contacts you for information, it’s worth doing three quick checks:
- Is it an informal request (a letter/email asking) or a formal information notice?
- Is the request clear and reasonable, and limited to what HMRC needs to check your position?
- What’s the deadline, and do you need more time or help to respond?
The updated guidance is a helpful reminder that requests should be fair and proportionate – but you should still respond promptly. If you’re unsure what you have to provide (or whether the deadline is realistic), consider getting advice before you reply.
