Information
Access orders, validity
Access to recorded information, Intrastat system offences
Acquired/required by Revenue and Customs
Adjudicator's use of, judicial review
Arrangements for payment for
Assets Recovery Agency Director, use of
Authorised officer's power to require
Authorised persons
Capital gains tax
Claim periods
Code of practice
Commissioners
Commissioners' powers
Community investment relief
Conduct of a pending appeal, relating to
Contribution avoidance arrangements
Controlled foreign companies, advance clearances
Exempt activities test
Motive test
Customs legislation requirements
Deemed available to hypothetical officer
Delivery of accounts
Disclosure
Charity Commissioners
Coroner
Data Protection Registrar and Data Protection Tribunal
Department of Environment
Generally
HMRC's duty of confidentiality
Land Registry
National minimum wage
Occupational Pensions Board
Parliamentary Commissioner for Administration or National Audit Office
Police
Secretary of State for Scotland and Scottish Homes
Social Security Department
Statistical purposes
Disclosure of
Disclosure of tax avoidance schemes
Disclosure, authorisation
Disclosure, commissioners to other government departments and FSA
Disclosures by commissioners
Discovery assessments
Documents
Electronic access to
Electronic communications
Generally
Employment and training
Enterprise investment scheme
Evidence in civil and criminal proceedings
Exchange
Exchange between HM Revenue and Customs and Secretary of State and Northern Ireland Departments
Exchange between member states
Exchange between tax authorities
Exchange of
Double taxation conventions
Member states
Other countries, Order in Council
Exchange with overseas authorities
Failure to provide
False use of, penalties
Foreign taxes
Fraud or negligence, penalties
Fraud protection and verification
Freedom of Information Act 2000
Furnishing to HMRC: false documents/statements, penalty
Giving by relevant authorities
Government departments and public authorities, Freedom of Information Act 2000
Health
Health in pregnancy grant
Held by public authorities
Herd basis election
HMRC powers
HMRC's powers
Accountants
Alignment with international information powers
Auditor's papers
Banks and third party notices
Case law
Close companies
Computer records
Controlled foreign companies
Corporate venturing scheme
Corporation tax instalment payments
Divorce cases
Enterprise management incentives
Entertainers and sportsmen
Generally
Legal professional privilege
Legislation
Lien over documents
Merchant acquirers
Offshore funds
Oil taxation, corporation tax
Other sources
Pending appeals
Petroleum revenue tax
Possession or power, documents within
Pre-authorised information notices
Purchase by company of own shares
Reasonably required
Restriction on powers
Restriction on use of information notices
Search and seizure
Share incentive plans
Tax adviser's papers
Third parties
Transactions in land
Transactions in securities
Transfer of assets abroad
Unknown taxpayer
HMRC's powers and requirements
Annual tax on enveloped dwellings
Generally
HMRC's use of
Holiday for new businesses
Imported/exported goods
Commissioners' powers
Generally
Power to require evidence in support of
Inadequate, best judgment assessment
Incorrect, ethane used for petrochemical purposes, relating to
Inducements to provide
Inheritance tax
Inheritance tax excepted estates
Investigations
Investment gold scheme
Legal professional privilege
Maintenance funds for historic buildings
Market value, relating to
Mutual assistance of member states, taxpayer's rights
National Insurance contributions
Notice to deliver, compliance
Notice under Schedule 36 FA 2008
Notices
Generally
Information related to claim for bonus
Information related to withdrawals
Notices requiring disclosure, judicial review
Obtaining from social security authorities
Offences, penalties
Criminal offences
Generally
Offshore funds, certification
Order for access to
Order for access to recorded information etc.
Penalties for failure to provide
Penalties for incorrect documents
Pension schemes
Documents
Insurance company to provide personal representatives, pensioners and annuitants
Members to provide scheme administrator
Scheme administratives to provide personal representatives and members
Transfers from one scheme to another
Petroleum revenue tax
Pipelines earning tariffs, election
Power to require
Appeals
Generally
Offences
Penalties
Restrictions
Special cases
Powers
Powers in relation to documents
Powers to use and exchange
Production of detailed profit and loss accounts
Production of documents
Provision
Provision of
Publication
Purchase by company of own shares
Real time information
Real time information employers
Recorded, access orders
Cases
Costs
Generally
Suspicion
Records
Records to be kept
Register of
Register of insurers
Generally
Information required to keep register up to date
Regulations to require
Relating to arrivals and dispatches
Removal of documents
Removal of documents etc.
Requests by HMRC re investigations
Required from third parties, validity of notice
Returns
Returns, included in
Returns, wilful default by accountants
Revenue's irregularly obtained judgment
Revenue's powers to call for
New Zealand
Overseas client accounts
Right to, Freedom of Information Act 2000
Sales at arm's length, relating to
Secretary of Sate and HMRC, sharing between
Secretary of State sharing with HMRC
Seed enterprise investment scheme
Settlements
Sharing
Stamp duty land tax
Deferred payments
Disclosures in returns
Entry with warrant to obtain evidence
Falsification etc. of documents
Generally
Judicial authority, order for delivery of documents
Notifiable proposals and arrangements, anti-avoidance provisions
Stamp duty reserve tax
Statistics relating to intra-Community transactions
Statutory adoption pay
Statutory maternity pay
Statutory paternity pay
Statutory sick pay
Supply by Revenue and Customs officials
Supply of other government information for fraud prevention and verification
Tax avoidance schemes
Tax credits
Taxable insurance contracts, commissioner's requirements
Territorial extension of charge to tax
Tonnage tax
Training
Trusts
Unauthorised disclosure
Underpaid tax
Venture capital trusts, investment relief
Voluntary disclosure, penalty discharged
Warehoused goods
Welfare of children, provision by HMRC
Whether term includes calculations