Identity unknown notice
We can give an information notice (an ‘identity unknown notice’) to you requiring you to provide information and/or produce documents where it is reasonably required for the purpose of checking the tax position of:
- a person whose identity we do not know; or
- a class of persons whose individual identities we do not know.
Particular rules apply to reviews and appeals in relation to information notices – see RSTP6004 for further guidance.
Approval of an identity unknown notice
An identity unknown notice cannot be given without the approval of the tribunal. The tribunal can only give its approval to the giving of such a notice where it is satisfied that four conditions (A to D) are met:
- Condition A: we do not know the identity of the person or the individual identities of a class of persons;
- Condition B: there are reasonable grounds for believing that the person (or any class of persons) to whom the notice relates may not have complied or may not comply with any legal provision relating to a devolved tax;
- Condition C: any such failure is likely to have led or to lead to serious prejudice to the assessment or collection of tax; and
- Condition D: we cannot readily get the information or document to which the notice relates from anywhere else.
‘Seriously prejudice’ in this context means that the failure to comply with the devolved tax legislation has led to, or could create, a serious risk to the effective assessment or collection of tax. Such situations could include risks of tax avoidance or tax fraud.