You must use the information and inspection powers in Schedule 36 instead of the information and inspection powers they replace, even if your compliance check started before the date on which those new powers took effect.

The powers replaced by the powers in Schedule 36 from 1 April 2009 are

Tax Legislation replaced Power replaced
IT, CGT TMA70/S19A To require a person to furnish information and produce documents.
IT, CGT, CT, PAYE, NIC TMA70/S20 To require a person to furnish particulars and deliver documents.
IT, CGT, CT TMA70/SCH1A/PARA6 To require a person to produce documents and furnish accounts or particulars.
CT ICTA88/S767C To require a company to supply documents or particulars.
Foreign taxes FA90/S125 To require a person to furnish particulars and deliver documents relevant to liability to an income or capital tax of a member State.
IT F(No.2)A92/S28 To require an exempt body to produce for inspection books, documents and other records.
VAT VATA94/SCH11/PARA7 To require a taxable person to furnish information and produce documents for inspection.
VAT VATA94/SCH11/PARA10 To enter premises used in connection with the carrying on of a business; to enter any premises believed to be used in connection with the supply of goods under taxable supplies or with the acquisition of goods under taxable acquisitions from other member States and that goods to be so supplied or acquired are believed to be on those premises and inspect the premises and any goods found on them; to enter any premises believed to be used as a fiscal warehouse and inspect the premises and any goods found on them.
CT FA98/SCH18/PARA27 To require a company to produce documents and provide information.
VAT FA99/S13 To enter any premises believed to be used in relation to specified transactions concerning gold and that such gold is believed to be on those premises and inspect the premises and any gold found on them.
Foreign taxes FA2006/S174 To require a person to furnish particulars and deliver documents relevant to liability to a relevant foreign tax of a territory outside the United Kingdom.

The powers replaced by the powers in Schedule 36 from 1 April 2010 are

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