Summary
Private bank and credit card statements requested in an HMRC information notice were reasonably required to check the appellant’s tax position, and statements containing no ‘personal information’ did not constitute a ‘personal record’ as defined.
Background
The appellant received rental income from various properties. HM Revenue and Customs (HMRC) issued an information notice (pursuant to FA 2008, Sch 36, para 1(1)) during an enquiry into the appellant's tax return for 2011/12.
HMRC’s information notice requested (among other things) sight of bank statements for any account into which business monies were lodged or business expenditure paid, and credit card statements for any account from which business expenditure was paid.
The appellant did not operate separate business bank accounts. His
