Where a person has made a tax return, Para 21(6), Sch 36 FA 2008 allows an officer to use information powers where they have reason to suspect a loss of tax.

Para 21(7), Sch 36 FA 2008 also allows an officer to use information powers to obtain information or documents reasonably required to check a taxpayer's tax position.

There is no need for a formal enquiry in order to use these powers; they can be used when there is no enquiry open.

Where a return has not been delivered to HMRC there is no restriction on the use of Sch 36 information powers.

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