Course Details

Schedule 36 to the Finance Act 2008 is a particularly important piece of legislation, giving HMRC wide ranging powers. It is this Schedule that gives HMRC the power to legally require information to be provided to them, from the taxpayer or from other parties. It sets out what they can request and from whom, and it allows for penalties to be charged for non compliance. However, it also sets out rules placing restrictions on HMRC’s powers. Unfortunately, HMRC routinely exceed their powers, either wilfully or through lack of training. This course will enable practitioners to recognise when HMRC are requesting information that they are not entitled to, and to push back accordingly.

 

Nick Davies covers the following topics during this course:

  • When can HMRC issue a Schedule 36 Notice?
  • Restrictions on HMRC’s powers
  • The different types of Notice – Taxpayer; 3rd Party & Financial Institution Notices
  • What are “statutory records”?
  • How to successfully appeal a Schedule 36 Notice

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CPD Course Speaker

NHD Tax Solutions Ltd

Nick Davies

In 2018, Nick achieved the career milestone of having worked for 40 years in the tax sector. Having held senior positions in national firms and with a long record of success he has extensive experience across the whole range of HMRC enquiries. As a highly experienced adviser and litigator, Nick provides expert and successful representation in tax disputes of any kind.