10.2.1 Scope of HMRCʼs information powers

Outside a statutory enquiry, HMRC have more limited powers.

PAYE cases

Under FA 2008, Sch. 36, HMRC can request information reasonably required for the purposes of checking PAYE compliance.

Law: FA 2008, Sch. 36, para. 21(8)

Cases involving other taxes

Under FA 2008, Sch. 36, HMRC can also request information reasonably required for the purposes of checking compliance with taxes other than income tax, capital gains tax and corporation tax.

Law: FA 2008, Sch. 36, para. 21(7)

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