Part 1 Powers to Obtain Information and Documents
Finance Act 2008 (2008 c 9) | Legislation

SCHEDULE 36 Information and Inspection Powers

Section 113

Part 1 Powers to Obtain Information and Documents

Power to obtain information and documents from taxpayer

1

(1)     An officer of Revenue and Customs may by notice in writing require a person (“the taxpayerâ€)—

(a)     to provide information, or

(b)     to produce a document,

if the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position [or for the purpose of collecting a tax debt of the taxpayer].

(2)     In this Schedule, “taxpayer notice†means a notice under this paragraph.

Power to obtain information and documents from third party

2

(1)     An officer of Revenue and Customs may by notice in writing require a person—

(a)     to provide information, or

(b)     to produce a document,

if the information or document is reasonably required by the officer for the purpose of checking the tax position of another person whose identity is known to the officer (“the taxpayerâ€) [or for the purpose of collecting a tax debt of the taxpayer].

(2)     A third party notice must name the taxpayer to whom it relates, unless the [tribunal] has approved the giving

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