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' powers

Community investment relief

Conduct of a pending appeal, relating to

Contribution avoidance arrangements

Customs legislation requirements

Deemed available to hypothetical officer

Delivery of accounts


Charity Commissioners


Data Protection Registrar and Data Protection Tribunal

Department of Environment


HMRC's duty of confidentiality

Land Registry

National minimum wage

Occupational Pensions Board

Parliamentary Commissioner for Administration or National Audit Office


Secretary of State for Scotland and Scottish Homes

Social Security Department

Statistical purposes

Disclosure of

Disclosure of tax avoidance schemes

Disclosure, commissioners to other government departments and FSA

Disclosures by commissioners

Discovery assessments


Electronic access to

Electronic communications


Employment and training

Enterprise investment scheme

Evidence in civil and criminal proceedings


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

Furnishing to HMRC: false documents/statements, penalty

Giving by relevant authorities


Health in pregnancy grant

Held by public authorities

Herd basis election

HMRC powers

HMRC's powers


Alignment with international information powers

Auditor's papers

Banks and third party notices

Case law

Close companies

Computer records

Corporate venturing scheme

Corporation tax instalment payments

Divorce cases

Enterprise management incentives

Entertainers and sportsmen


Legal professional privilege


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

Unknown taxpayer

HMRC's powers and requirements

Annual tax on enveloped dwellings


HMRC's use of

Holiday for new businesses

Imported/exported goods

Commissioners' powers


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


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



Information related to claim for bonus

Information related to withdrawals

Notices requiring disclosure, judicial review

Obtaining from social security authorities

Offences, penalties

Criminal offences


Order for access to

Order for access to recorded information etc.

Penalties for failure to provide

– see Penalties

Penalties for incorrect documents

– see Penalties

Pension schemes


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






Special cases


Powers in relation to documents

Powers to use and exchange

Production of detailed profit and loss accounts

Production of documents


Provision of


Purchase by company of own shares

Real time information

Real time information employers

Recorded, access orders






Records to be kept

Register of

Register of insurers


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


– see 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

Sales at arm's length, relating to

Secretary of Sate and HMRC, sharing between

Secretary of State sharing with HMRC

Seed enterprise investment scheme



Stamp duty land tax

Deferred payments

Disclosures in returns

Entry with warrant to obtain evidence

Falsification etc. of documents


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



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