CH223150 - How to do a compliance check: information powers: taxpayer notice: address outside UK
Source: gov.uk (2025-12-05)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

The Court of Appeal judgement in the case of R Jimenez v First-tier Tribunal and HMRC [2019] EWCA 51 (https://caselaw.nationalarchives.gov.uk/ewca/civ/2019/51) confirmed that HMRC can issue notices under Schedule 36, FA08 to an address outside the UK.

Whilst you can issue Schedule 36 notices to addresses overseas, it will be best practice to consider whether the alternative options set out below might be more effective.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Exchange of Information (EOI)

The UK is party to a large number of Double Taxation Agreements and other agreements that provide for the exchange of information, allowing HMRC to obtain information to support your checks. Most countries have similar information powers to the UK that allow them to obtain information from first and third parties. Any requests made under a relevant treaty will enable the other jurisdiction to use their information powers on our behalf, including any appropriate enforcement sanctions.

All EOI requests are made by a competent authority – a specially trained officer appointed to the job by HMRC. You can contact the EOI teams via email (This content has been withheld because of exemptions in the Freedom of Information Act 2000).

Exchange of Information requests are a normal part of HMRC enquiry work. An outward request can be made at any stage of an enquiry providing that all the following points apply:
- There is a relevant legal gateway for the request (see IEIM101200 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim101200))
- The information you are seeking is foreseeably relevant (see IEIM101300 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim101300))
- It is information the UK would be legally able to provide for a similar inward request from the other tax authority and so meets the standard of reciprocity (see IEIM101500 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim101500))
You must also consider whether you have exhausted all domestic avenues (IEIM112300 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim112300)).

Although there is an expectation to have made full use of domestic powers before considering an EOI request, you are encouraged to contact the EOI teams at an early stage to discuss how they may be able to help you obtain the information required.

Alternative UK address

You should consider whether there is an alternative UK address to which a Schedule 36 notice can be served. The guidance at CH23440 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23440) explains that an information notice can be served:
- at the person’s usual or last known place of residence, or place of business or employment
- in the case of a company, at any other prescribed place, or
- in the case of a liquidator of a company, at the liquidator’s address for the purposes of the liquidation or any other prescribed place.
A notice may also be served on a company by serving it on its ‘proper officer’ (see the definition in the Company Taxation Manual CTM00530 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm00530)).

Informal request for information

You should consider making a further informal request for information. Your request should make it clear to the customer that their assistance and cooperation in providing the information requested will be taken into account when considering any future penalties that may be due.

Third Party Information notice

Consider whether there are any UK based third parties on which to serve a third party notice, see guidance at CH225000 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch225000). Advising the customer that you intend to seek information from a third party may induce them to provide the information required.

Make an assessment

Review all information obtained so far and consider whether you have sufficient evidence to justify the making of an assessment. The issue of an assessment is likely to produce an appeal from the customer. If the customer appeals against the assessment then they will be required to provide information to support their appeal.