Revenue Scotland and Tax Powers Act 2014

130 Power to obtain information about persons whose identity can be ascertained

(1) A designated officer may by notice require a person (“P”) to provide relevant information about another person (“the taxpayer”) if the tribunal approves the giving of the notice.

(2) The tribunal may not approve the giving of a notice under this section unless satisfied that conditions A to D are met.

(3) Condition A is that the information is reasonably required by the officer for the purpose of checking the tax position of the taxpayer.

(4) Condition B is that—

(a) the taxpayer’s identity is not known to the officer, but

(b) the officer holds information from which the taxpayer’s identity can be ascertained.

(5) Condition C is that the officer has reason to believe that—

(a) P will be able to ascertain the taxpayer’s identity from the information held by the officer, and

(b) P obtained relevant information about the taxpayer in the course of carrying on a business.

(6) Condition D is that the taxpayer’s identity cannot readily be ascertained by other means from the information held by the officer.

(7) “Relevant information” means all or any of the following—

(a) name,

(b) last known address, and

(c) date of birth (in the case of an individual).

(8) This section applies for the purpose of checking the tax position of a class of persons as for the purpose of checking the tax position of a single person (and references to “taxpayer” are to be read accordingly).