HMRC is receiving more data, more quickly, both from UK and non-UK sources. It has increased capabilities to analyse the data available to it and is therefore more confident in using its information gathering powers. Anyone receiving an information request from HMRC needs to consider whether HMRC is entitled to that information under its statutory powers and respond appropriately. Advisers should understand the differences between formal and informal requests, so that they can advise their clients in this regard. HMRC’s formal powers are developing and we should prepare ourselves for changing behavioural patterns from HMRC in this area.