HMRC can require someone other than you, such as your bank, a supplier or a former employer, to provide information about your tax affairs using a third party notice under Schedule 36 to the Finance Act 2008. It normally needs your agreement or approval from the tax tribunal first. Banks and other financial institutions can be sent a financial institution notice without tribunal approval. Ignoring a notice can lead to penalties of £300, then up to £60 a day.

What is a third party information notice?

Paragraph 2 of Schedule 36 lets HMRC require a person to provide information or documents reasonably required to check the tax position of a known taxpayer, or to collect a tax debt. It is the third party version of the Schedule 36 information notice that HMRC sends to taxpayers themselves.

Does HMRC need my permission?

Paragraph 3(1) says HMRC cannot give a third party notice without the taxpayer’s agreement or the approval of the tax tribunal. HMRC’s factsheet CC/FS23 adds that no agreement or approval is needed where HMRC only asks for statutory records, such as business records the third party has to keep.

What about my bank?

Paragraph 4A allows a financial institution notice. An authorised HMRC officer can require a bank or other financial institution to provide information without tribunal approval, as long as it is not onerous to provide. The taxpayer is normally given a copy of the notice and a summary of the reasons, unless the tribunal agrees this can be withheld.

What happens if the third party does not comply?

CC/FS23 says the third party can be charged a £300 penalty, then up to £60 a day for continued failure.

Why would HMRC use a third party notice?

  • to check figures in a return against bank statements;
  • to confirm payments to or from a business;
  • where a taxpayer has not provided information requested;
  • to trace income or assets in a debt case.

HMRC also receives a lot of information automatically, including from digital platforms and overseas tax authorities. See HMRC Connect and digital platform reporting.

What should I do if HMRC asks to contact a third party?

Take advice before agreeing. Your accountant can often provide the information directly, which keeps the enquiry focused and avoids third parties being drawn in.

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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 7 October 2026. Sources: Finance Act 2008 Schedule 36 paragraphs 2, 3 and 4A; HMRC factsheet CC/FS23. This guide is general information, not personalised tax advice.