HM Revenue and Customs (HMRC) can ask for bank account details when reasonably required by the officer for the purpose of checking the taxpayer’s tax position, or for the purpose of collecting a tax debt of the taxpayer, as set out in Schedule 36 Finance Act 2008 information and inspection powers. They also have data-gathering powers that enable them to collect data from certain third parties to use in compliance activities and that includes requesting from financial institutions information relating to accounts of recipients of bank and building society interest, as detailed in Schedule 23 Finance Act 2011. Operationally, when investigating, HMRC work on a case-by-case basis after identifying where tax is most at risk of not being paid, and design tailored, targeted and proportionate interventions to address it. They may need specific information to check a person's tax position where it may be incorrect, whether this inaccuracy was deliberate or erroneous. The vast majority of people co-operate with requests for such information and this collaborative approach enables HMRC to check the person's tax position quickly and effectively. Where this does not happen, they may use their legal powers to obtain the information directly from financial institutions.