HMRC anti-avoidance information notices: keep the scope clear

What the notice power is for

HMRC says an anti-avoidance information notice can obtain information and documents from a person it reasonably suspects is connected with promoting or facilitating tax avoidance. The guidance describes the power as an information-gathering tool and says it can arise at different stages of HMRC’s engagement.

The wording matters: the guidance concerns activity around anti-avoidance enactments, not a finding that a recipient has underpaid tax. Preserve the notice, its date and the legal basis identified in it before assembling a response.

Do not confuse it with other information powers

HMRC says the anti-avoidance notice does not replace taxpayer, third-party, financial-institution, identity-unknown or other notices under Schedule 36 of Finance Act 2008. A response plan should therefore identify which power and which person or arrangement the notice addresses.

Make a source-to-document index: map each requested item to the relevant arrangement, communication or transaction, mark items outside your possession or power, and keep an explanation for anything withheld or unavailable. This is an internal preparation method, not a substitute for the notice’s legal instructions.

Escalate uncertainty early

The guidance includes a wide description of connected persons and lists several anti-avoidance enactments. If a notice concerns a promoter, enabler, professional advice or potentially privileged material, obtain specialist advice before responding. Do not assume that an ordinary records checklist answers a notice issued under a different statutory power.