If HMRC have reason to believe that any of the persons who should have given a notice referred to in ¶567-600 have failed to do so, they can require that person to supply such information as they may reasonably require within 60 days (TCGA 1992, Sch. 5B, para. 16(5)(a)).

A person who:

has given or received value (see ¶567-300 and ¶567-350); or

has made or received a ‘repayment’ (see ¶567-400),

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