A bank statement of the appellant was a statutory record, so there was no right of appeal against HMRC’s information notice requesting it and the appellant was not entitled to redact information in that statutory record before providing a copy to HMRC.
HM Revenue and Customs (HMRC) opened an enquiry into the appellant’s partnership tax return for 2013/14. HMRC requested various information and documents, including copies of the appellant’s bank statements. In response, the appellant provided a copy of an account statement. However, it was redacted, so that the appellant’s client number and account number were obliterated, together with the account numbers of a party making a deposit and the account number of the recipient of a withdrawal.
HMRC subsequently asked for an unredacted version of the bank statement. The appellant maintained that the unredacted statement was not relevant for the purpose of
