The requirements for a valid information notice were satisfied in respect of a request by HMRC for private bank and building society information and documentation. 
 
HM Revenue and Customs (HMRC) wrote to the appellant on 20 November 2017 stating that HMRC believed his self-assessment return for the tax year 2015/16 may be inaccurate. The letter included a schedule of information and documents needed to carry out HMRC’s check.  
 
The information requested by HMRC included details of any other income received during the year, and ‘all private bank and/or building society accounts, bank statements, cheque book stubs, and deposit book counterfoils, for any account into which any personal income or expenditure was paid during the period of the accounts’. 
 
As the appellant failed to submit the information requested, HMRC issued an information notice (under FA 2008,