– see also Documents; Investigations; Freedom of information; Exchange of information between tax authorities

Access orders, validity

Case Law – R. v. Epsom Magistrates' Court, ex parte Bell & Anor. (1988) 3 BVC 326

Access to recorded information, Intrastat system offences

Legislation/Regulatory – SI 1992/2790 reg. 9-11

Acquired/required by Revenue and Customs

– see Commissioners for Revenue and Customs

Adjudicator's use of, judicial review

Case Law – R v Revenue Adjudicator's Office, ex parte Drummond. [1996] BTC 587

Arrangements for payment for

Legislation/Regulatory – SSFA2001 s. 4

Assets Recovery Agency Director, use of

Legislation/Regulatory – PCA2002 s. 435

Authorised officer's power to require

Legislation/Regulatory – SSAA92 s. 109B

Authorised persons

Legislation/Regulatory – FA94 Sch. 7, para. 3

Capital gains tax

Commentary – Quick Overview ¶1700

Claim periods

Legislation/Regulatory – OTA75 Sch. 5, para. 2(5)

Code of practice

Legislation/Regulatory – SSFA2001 s. 3

Commissioners

Legislation/Regulatory – FA94 Sch. 7, para. 2

Commissioners' powers

Case Law – (1986) 2 BVC 200,226 ; Interleasing Ltd; Interleasing (UK1) Ltd; Interleasing (UK2) Ltd; Interleasing (UK3) Ltd; Interleasing (UK12) Ltd; General Motors Acceptance Corporation (UK) plc; Interleasing (UK) Ltd. [2003] BVC 2,142

Community investment relief

Commentary – Quick Overview ¶8345

Conduct of a pending appeal, relating to

Legislation/Regulatory – FA2008 Sch. 36, para. 19(1)

Contribution avoidance arrangements

Legislation/Regulatory – SSAA92 s. 132A

Controlled foreign companies, advance clearances

Exempt activities test

Commentary – Tax Reporter ¶770-915

Motive test

Commentary – Tax Reporter ¶770-915

Customs legislation requirements

– see Customs legislation

Deemed available to hypothetical officer

Commentary – Gordon on Discovery Assessments 5.5

Delivery of accounts

– see Delivery of accounts

Disclosure

– see also Disclosure of information

Charity Commissioners

Commentary – Tax Reporter ¶187-795

Coroner

Commentary – Tax Reporter ¶187-795

Data Protection Registrar and Data Protection Tribunal

Commentary – Tax Reporter ¶187-795

Department of Environment

Commentary – Tax Reporter ¶187-795

Generally

Legislation/Regulatory – FA2000 Sch. 6, para. 137 ; FA89 s. 182 ; TCA2002 Sch. 5

HMRC's duty of confidentiality

Commentary – Tax Reporter ¶187-670

Land Registry

Commentary – Tax Reporter ¶187-795

National minimum wage

Commentary – Tax Reporter ¶187-745

Occupational Pensions Board

Commentary – Tax Reporter ¶187-795

Parliamentary Commissioner for Administration or National Audit Office

Commentary – Tax Reporter ¶187-795

Police

Commentary – Tax Reporter ¶187-795

Secretary of State for Scotland and Scottish Homes

Commentary – Tax Reporter ¶187-795

Social Security Department

Commentary – Tax Reporter ¶187-795

Statistical purposes

Commentary – Tax Reporter ¶187-770

Disclosure of

Legislation/Regulatory – FA2001 Sch. 7, para. 14
HMRC Guidance – IDG51350

Disclosure of tax avoidance schemes

– see Disclosure of tax avoidance schemes

Disclosure, authorisation

Commentary – Indirect Tax Reporter ¶43-003

Disclosure, commissioners to other government departments and FSA

Legislation/Regulatory – FA94 Sch. 7, para. 28-28B

Disclosures by commissioners

Legislation/Regulatory – FA96 Sch. 5, para. 35
HMRC Guidance – CH21060 ; IDG51330

Discovery assessments

Commentary – Tax Reporter ¶184-310
HMRC Guidance – SALF409
Case Law – Cenlon Finance Co., Ltd. v. Ellwood (H.M. Inspector of Taxes) Ellwood (H.M. Inspector of Taxes v. Cenlon Finance Co., Ltd. Tableau Holdings, Ltd. v. Williams (H.M. Inspector of Taxes) Williams (H.M. Inspector of Taxes) v. Tableau Holdings, Ltd. ; Corbally-Stourton v. R & C Commrs

Documents

Legislation/Regulatory – FA96 Sch. 5, para. 3
HMRC Guidance – CH21060

Electronic access to

Legislation/Regulatory – SSAA92 s. 109BA

Electronic communications

– see also Electronic communications

Generally

Legislation/Regulatory – DIRECTNS 16/3/12 ; DIRECTNS 4/4/11 ; FA99 s. 132 ; SI 2002/3047

Employment and training

Legislation/Regulatory – SI 2003/2041 ; SI 2005/66

Enterprise investment scheme

Commentary – Tax Reporter ¶324-150

Evidence in civil and criminal proceedings

Legislation/Regulatory – FA94 Sch. 7, para. 1(6)

Exchange

– see Exchange of information between tax authorities

Exchange between HM Revenue and Customs and Secretary of State and Northern Ireland Departments

Legislation/Regulatory – SI 2003/3308 ; TCA2002 Sch. 5, para. 4-6

Exchange between member states

– see Exchange of information between tax authorities

Exchange between tax authorities

– see Mutual assistance between tax authorities

Exchange of

– see also Exchange of information between tax authorities

Double taxation conventions

Legislation/Regulatory – FA90 s. 125(3)-(6) ; IHTA84 s. 158(1A)

Member states

Legislation/Regulatory – FA2003 s. 197

Other countries, Order in Council

Legislation/Regulatory – FA2000 s. 147(2)

Exchange with overseas authorities

Legislation/Regulatory – SSAA92 s. 179A

Failure to provide

Legislation/Regulatory – IHTA84 s. 245A

False use of, penalties

Legislation/Regulatory – VATA94 s. 72

Foreign taxes

Commentary – Tax Reporter ¶180-955

Fraud or negligence, penalties

Legislation/Regulatory – IHTA84 s. 247

Fraud protection and verification

Legislation/Regulatory – SSAA92 s. 122

Freedom of Information Act 2000

Commentary – Tax Reporter ¶193-260

Furnishing to HMRC: false documents/statements, penalty

Commentary – Indirect Tax Reporter ¶60-770

Giving by relevant authorities

Legislation/Regulatory – SI 2002/3036 reg. 4

Government departments and public authorities, Freedom of Information Act 2000

Commentary – Tax Reporter ¶193-260

Health

Legislation/Regulatory – SI 2003/731 ; SI 2004/1895

Health in pregnancy grant

Legislation/Regulatory – SSAA92 s. 121E, 121F

Held by public authorities

– see Information held by public authorities

Herd basis election

Commentary – Tax Reporter ¶271-800

HMRC powers

– see Information and inspection powers

HMRC's powers

– see also Information and inspection powers of HMRC

Accountants

Commentary – Tax Reporter ¶187-145

Alignment with international information powers

Commentary – Tax Reporter ¶186-575
HMRC Guidance – CH23260

Auditor's papers

Commentary – Tax Reporter ¶186-750
HMRC Guidance – CH22320
Case Law – Application by R & C Commrs to serve a s. 20(3) TMA 1970 notice on a plc and a s. 20 (1) notice on its subsidiary company

Banks and third party notices

Commentary – Tax Reporter ¶186-775

Case law

Commentary – Tax Reporter ¶186-575
HMRC Guidance – CH23260

Close companies

Commentary – Tax Reporter ¶779-910

Computer records

Commentary – Tax Reporter ¶186-575
HMRC Guidance – CH23260

Controlled foreign companies

Commentary – Tax Reporter ¶770-865

Corporate venturing scheme

Commentary – Tax Reporter ¶716-245

Corporation tax instalment payments

Commentary – Tax Reporter ¶183-475

Divorce cases

Commentary – Tax Reporter ¶187-105

Enterprise management incentives

Commentary – Tax Reporter ¶466-900

Entertainers and sportsmen

Commentary – Tax Reporter ¶281-700

Generally

Commentary – Tax Reporter ¶186-550 ; Tax Reporter ¶187-095 ; Gaines on Pension Tax 1.4.3

Legal professional privilege

Commentary – Tax Reporter ¶186-700 ; Tax Reporter ¶186-725
Case Law – Guyer v Walton (HMIT)

Legislation

Commentary – Tax Reporter ¶186-575
HMRC Guidance – CH23260

Lien over documents

Commentary – Tax Reporter ¶187-195

Merchant acquirers

Commentary – Tax Reporter ¶187-200

Offshore funds

Commentary – Tax Reporter ¶783-480

Oil taxation, corporation tax

Commentary – Tax Reporter ¶798-525

Other sources

Commentary – Tax Reporter ¶187-095–Tax Reporter ¶187-195

Pending appeals

Commentary – Tax Reporter ¶186-675

Petroleum revenue tax

Commentary – Tax Reporter ¶799-950

Possession or power, documents within

Commentary – Tax Reporter ¶186-600
Case Law – Guest House Proprietor v Kendell (HMIT) ; Meditor Capital Management Ltd v Feighan (HMIT)

Pre-authorised information notices

Commentary – Tax Reporter ¶186-575
HMRC Guidance – CH23260

Purchase by company of own shares

Commentary – Tax Reporter ¶762-190

Reasonably required

Commentary – Tax Reporter ¶186-625
HMRC Guidance – CH21620
Case Law – Low v. R & C Commrs ; Taylor v Bratherton (HMIT)

Restriction on powers

Commentary – Tax Reporter ¶186-650

Restriction on use of information notices

Commentary – Tax Reporter ¶186-575
HMRC Guidance – CH23260

Search and seizure

– see Entry, inspection and search

Share incentive plans

Commentary – Tax Reporter ¶468-860

Tax adviser's papers

Commentary – Tax Reporter ¶186-750
HMRC Guidance – CH22320
Case Law – Application by R & C Commrs to serve a s. 20(3) TMA 1970 notice on a plc and a s. 20 (1) notice on its subsidiary company

Third parties

Commentary – Tax Reporter ¶187-115 ; Tax Reporter ¶187-260

Transactions in land

Commentary – Tax Reporter ¶304-220

Transactions in securities

Commentary – Tax Reporter ¶763-320 ; Tax Reporter ¶763-640

Transfer of assets abroad

Commentary – Tax Reporter ¶130-820

Unknown taxpayer

Commentary – Tax Reporter ¶186-800
Case Law – Tax Haven Co v. R & C Commrs

HMRC's powers and requirements

Annual tax on enveloped dwellings

Legislation/Regulatory – FA2008 Sch. 36, para. 21B ; FA2013 s. 164, Sch. 34, Pt. 1

Generally

Legislation/Regulatory – FA2008 s. 113, Sch. 36 ; FA2009 s. 95

HMRC's use of

Legislation/Regulatory – SSCTFA99 s. 7

Holiday for new businesses

Legislation/Regulatory – NICA2011 s. 9(5)

Imported/exported goods

Commissioners' powers

Legislation/Regulatory – CEMA79 s. 77A

Generally

Legislation/Regulatory – CEMA79 s. 77

Power to require evidence in support of

Legislation/Regulatory – CEMA79 s. 79

Inadequate, best judgment assessment

Case Law – (1986) 2 BVC 200,276

Incorrect, ethane used for petrochemical purposes, relating to

Legislation/Regulatory – FA82 Sch. 18

Inducements to provide

Legislation/Regulatory – FA2000 Sch. 6, para. 136 ; FA2001 Sch. 7, para. 13

Inheritance tax

Commentary – Quick Overview ¶1895 ; Quick Overview ¶1900

Inheritance tax excepted estates

Commentary – Tax Reporter ¶180-865

Investigations

– see Investigations

Investment gold scheme

Legislation/Regulatory – FA99 s. 13(5)

Legal professional privilege

– see Legal professional privilege (LPP)

Maintenance funds for historic buildings

Legislation/Regulatory – FA85 s. 95 ; IHTA84 Sch. 4, para. 6

Market value, relating to

Legislation/Regulatory – FA84 s. 115

Mutual assistance of member states, taxpayer's rights

Case Law – Sabou v Finanční ředitelství pro hlavní město Prahu (Case C-276/12). [2013] BTC 718

National Insurance contributions

Commentary – Quick Overview ¶2055

Notice to deliver, compliance

Case Law – Horner v. Madden (HMIT); Horner v. Hasted (HMIT). [1995] BTC 343

Notice under Schedule 36 FA 2008

Case Law – Patel & Anor (a partnership) [2014] TC 03305 ; Singh [2014] TC 03436

Notices

Generally

Legislation/Regulatory – SGCA2017 Sch. 2, para. 19

Information related to claim for bonus

Legislation/Regulatory – SGCA2017 Sch. 1, para. 6

Information related to withdrawals

Legislation/Regulatory – SGCA2017 Sch. 1, para. 10

Notices requiring disclosure, judicial review

Case Law – R v HM Inspector of Taxes, ex parte Northern Bank Ltd. [1996] BTC 519 ; R v. Inland Revenue Commissioners & Anor, ex parte Mohammed & Anor. [1999] BTC 20

Obtaining from social security authorities

Legislation/Regulatory – FA97 s. 110

Offences, penalties

Criminal offences

Legislation/Regulatory – FA96 Sch. 5, para. 15
HMRC Guidance – CH21060

Generally

Legislation/Regulatory – FA96 Sch. 5, para. 22
HMRC Guidance – CH11100 ; CH12700 ; CH14950 ; CH51250

Offshore funds, certification

Commentary – Tax Reporter ¶784-655

Order for access to

Legislation/Regulatory – FA2000 Sch. 6, para. 131

Order for access to recorded information etc.

Legislation/Regulatory – FA2001 Sch. 7, para. 8 ; FA94 Sch. 7, para. 4A

Penalties for failure to provide

– see Penalties

Penalties for incorrect documents

– see Penalties

Pension schemes

Documents

Commentary – Tax Reporter ¶389-450

Insurance company to provide personal representatives, pensioners and annuitants

Commentary – Tax Reporter ¶389-800 ; Tax Reporter ¶389-900

Members to provide scheme administrator

Commentary – Tax Reporter ¶389-500

Scheme administratives to provide personal representatives and members

Commentary – Tax Reporter ¶389-700 ; Tax Reporter ¶389-850

Transfers from one scheme to another

Commentary – Tax Reporter ¶389-550

Petroleum revenue tax

Commentary – Tax Reporter ¶799-950

Pipelines earning tariffs, election

Legislation/Regulatory – FA94 Sch. 22, para. 5

Power to require

Appeals

Legislation/Regulatory – FA2008 Sch. 36, para. 29-33

Generally

Legislation/Regulatory – FA2008 s. 113, Sch. 36, para. 1-8 ; FA2009 s. 96, Sch. 48 ; IHTA84 s. 245, 256
HMRC Guidance – LLM3330

Offences

Legislation/Regulatory – FA2008 Sch. 36, para. 53-55

Penalties

Legislation/Regulatory – FA2008 Sch. 36, para. 39-52

Restrictions

Legislation/Regulatory – FA2008 Sch. 36, para. 18-28

Special cases

Legislation/Regulatory – FA2008 Sch. 36, para. 34-38

Powers

– see HM Revenue and Customs (HMRC)

Powers in relation to documents

Legislation/Regulatory – FA2001 Sch. 7, para. 5

Powers to use and exchange

Legislation/Regulatory – TCA2002 Sch. 5

Production of detailed profit and loss accounts

Case Law – Slater & Ors v General Commissioners of Income Tax for Beacontree & Anor. [2002] BTC 42

Production of documents

Legislation/Regulatory – FA2000 Sch. 6, para. 127, 128 ; FA2001 Sch. 7, para. 4
HMRC Guidance – CH21060 ; CH51250

Provision

Legislation/Regulatory – SI 2002/3036 reg. 3 ; WTC/FS1

Provision of

Legislation/Regulatory – FA2000 Sch. 6, para. 124 ; FA2001 Sch. 7, para. 1
HMRC Guidance – CH21060 ; CH51250

Publication

Legislation/Regulatory – FA96 Sch. 5, para. 36
HMRC Guidance – CH21060

Purchase by company of own shares

Commentary – Tax Reporter ¶762-190

Real time information

Commentary – Quick Overview ¶1290 ; Quick Overview ¶1335 ; Quick Overview ¶2050

Real time information employers

– see Real time information employers

Recorded, access orders

Cases

Commentary – Indirect Tax Reporter ¶59-515

Costs

Commentary – Indirect Tax Reporter ¶59-510

Generally

Commentary – Indirect Tax Reporter ¶59-510

Suspicion

Commentary – Indirect Tax Reporter ¶59-510

Records

Legislation/Regulatory – FA96 Sch. 5, para. 2
HMRC Guidance – CH11100 ; CH12700 ; CH14950

Records to be kept

Legislation/Regulatory – FA94 Sch. 7, para. 1

Register of

Legislation/Regulatory – FA96 s. 47, 48

Register of insurers

Generally

Legislation/Regulatory – FA94 s. 53(1A)

Information required to keep register up to date

Legislation/Regulatory – FA94 s. 53A

Regulations to require

Legislation/Regulatory – TCA2002 s. 58

Relating to arrivals and dispatches

Legislation/Regulatory – SI 1995/2518 reg. 23E, 23F

Removal of documents

Legislation/Regulatory – FA2000 Sch. 6, para. 132, 133

Removal of documents etc.

Legislation/Regulatory – FA2001 Sch. 7, para. 9, 10

Requests by HMRC re investigations

Commentary – Gordon on Discovery Assessments 10.2

Required from third parties, validity of notice

Case Law – R v Inland Revenue Commissioners, ex parte Continental Shipping Ltd SA & Anor. [1996] BTC 341

Returns

– see Returns

Returns, included in

Legislation/Regulatory – OTA75 Sch. 2, para. 2(2), (2A)

Returns, wilful default by accountants

Case Law – Pleasants v. Atkinson (H.M. Inspector of Taxes). [1987] BTC 585

Revenue's irregularly obtained judgment

Case Law – R v. R (Disclosure to Revenue). [1998] BTC 53

Revenue's powers to call for

New Zealand

Case Law – New Zealand Stock Exchange and Anor v. Commissioner of Inland Revenue (New Zealand). [1991] BTC 347

Overseas client accounts

Case Law – R v. Inland Revenue Commissioners, ex parte Archon Shipping Co & Ors. [1998] BTC 405 ; R v. Macdonald (HM Inspector of Taxes) and Inland Revenue Commissioners, ex parte Hutchinson & Co & Ors. [1998] BTC 217

Right to, Freedom of Information Act 2000

Commentary – Tax Reporter ¶193-260

Sales at arm's length, relating to

Legislation/Regulatory – FA84 s. 115

Secretary of Sate and HMRC, sharing between

Legislation/Regulatory – WRA2012 s. 127
HMRC Guidance – IDG51210 ; IDG51230 ; IDG51240 ; IDG51290

Secretary of State sharing with HMRC

Legislation/Regulatory – WRA2012 s. 127

Seed enterprise investment scheme

Commentary – Tax Reporter ¶321-900

Settlements

Commentary – Quick Overview ¶62340

Sharing

Legislation/Regulatory – SGCA2017 Sch. 1, para. 18, Sch. 2, para. 17

Stamp duty land tax

Deferred payments

Legislation/Regulatory – SI 2003/2837 reg. 14

Disclosures in returns

Legislation/Regulatory – F(No. 2)A2005 s. 48

Entry with warrant to obtain evidence

Legislation/Regulatory – FA2003 Sch. 13, para. 43-52
HMRC Guidance – ARTG7530 ; CH21060

Falsification etc. of documents

Legislation/Regulatory – FA2003 Sch. 13, para. 53

Generally

Legislation/Regulatory – FA2009 s. 96(1)

Judicial authority, order for delivery of documents

Legislation/Regulatory – FA2003 Sch. 13, para. 32-42 ; SI 2003/2837 reg. 33-38

Notifiable proposals and arrangements, anti-avoidance provisions

Legislation/Regulatory – SI 2004/1864

Stamp duty reserve tax

Legislation/Regulatory – FA2009 s. 96(1) ; FA89 s. 177

Statistics relating to intra-Community transactions

– see Intrastat system

Statutory adoption pay

Legislation/Regulatory – EA2002 s. 10, 13-15 ; SSAA92 s. 122AA
HMRC Guidance – SPM240300

Statutory maternity pay

Legislation/Regulatory – SSAA92 s. 121E, 121F, 122AA

Statutory paternity pay

Legislation/Regulatory – EA2002 s. 10, 13-15 ; SSAA92 s. 122AA

Statutory sick pay

Legislation/Regulatory – SSAA92 s. 121E, 121F, 122AA

Supply by Revenue and Customs officials

Legislation/Regulatory – PSA93 s. 158 ; SSAA92 s. 122, 122AA

Supply of other government information for fraud prevention and verification

Legislation/Regulatory – SSAA92 s. 122B

Tax avoidance schemes

– see Disclosure of tax avoidance schemes

Tax credits

– see Child tax credit (CTC); Working tax credit (WTC)

Taxable insurance contracts, commissioner's requirements

Legislation/Regulatory – FA94 Sch. 7, para. 2

Territorial extension of charge to tax

Legislation/Regulatory – FA73 s. 38, Sch. 15, para. 2

Tonnage tax

Commentary – Tax Reporter ¶791-200 ; Tax Reporter ¶791-280

Training

Legislation/Regulatory – EA2002 s. 50

Trusts

Commentary – Quick Overview ¶62202

Unauthorised disclosure

Legislation/Regulatory – SSAA92 s. 123, Sch. 4

Underpaid tax

Legislation/Regulatory – IHTA84 s. 240A

Venture capital trusts, investment relief

Commentary – Quick Overview ¶8410

Voluntary disclosure, penalty discharged

Case Law – Tewkesbury Borough Council. [1991] BVC 631

Warehoused goods

Legislation/Regulatory – SI 1988/809 reg. 24

Welfare of children, provision by HMRC

Legislation/Regulatory – TCA2002 Sch. 5, para. 10A

Whether term includes calculations

Commentary – Gordon on Discovery Assessments 4.5.1