Information notices

In order to form a view as to whether a scheme administrator is a fit and proper person for that role (see ¶375-100), HMRC has the power to serve an information notice on either the administrator, or any other person, to provide information or documents which are reasonably required for the purpose of considering whether that administrator is a fit and proper person to hold that office (FA 2004, s. 159A(1)).

Where the notice is served on a person other than the scheme administrator, a copy must also be given to the administrator and any person on whom a notice is served may appeal against that notice or any requirement in that notice (FA 2004, s. 159A(1)).

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