Binoy Joseph v The Commissioners for HMRC

Binoy Joseph v The Commissioners for HMRC

The Tribunal held that HMRC was entitled to issue a taxpayer notice under Schedule 36 to check the appellant’s income tax position, as the information sought was reasonably required in the context of possible untaxed earnings from employment. However, the original notice was too broad and unclear, so the Tribunal varied it to limit the scope to information directly relevant to the appellant’s earnings and tax position for the year in question.

Parties
Appellant: Mr Binoy Joseph; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
02 July 2025
Procedural Posture
Tax Appeal / Judgment on Appeal Against Schedule 36 Information Notice
Outcome
Information notice upheld but varied; appeal dismissed in part and allowed in part.
Legal Topics
Schedule 36 Information Notice, Disguised Remuneration, PAYE Compliance, Taxpayer Notice, Third Party Notice, Reasonably Required Criterion
Tax Law Administrative Law Schedule 36 Information Notice Disguised Remuneration PAYE Compliance Taxpayer Notice Third Party Notice Reasonably Required Criterion

Case Brief

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Parties

Mr Binoy Joseph

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment on Appeal Against Schedule 36 Information Notice

Legal Issues

  1. 1 Whether HMRC's information notice to the taxpayer was lawfully issued under Schedule 36 of the Finance Act 2008
  2. 2 Whether the information requested was reasonably required for checking the taxpayer’s tax position
  3. 3 Whether the notice should have been issued as a third party notice rather than a taxpayer notice

Ratio Decidendi

The Tribunal held that HMRC was entitled to issue a taxpayer notice under Schedule 36 to check the appellant’s income tax position, as the information sought was reasonably required in the context of possible untaxed earnings from employment. However, the original notice was too broad and unclear, so the Tribunal varied it to limit the scope to information directly relevant to the appellant’s earnings and tax position for the year in question.

Court Disposition

Information notice upheld but varied; appeal dismissed in part and allowed in part.

Orders

  • Appellant required to provide HMRC with the information and documents set out in Appendix 2 within 45 days from the date the decision is sent.