Finance Act 2009

Section 97

SCHEDULE 49 Powers to obtain contact details for debtors

Requirement for contact details for debtor

1 (1) This Schedule applies where—

(a) a sum is payable by a person (“the debtor”) to the Commissioners under or by virtue of an enactment or under a contract settlement,

(b) an officer of Revenue and Customs reasonably requires contact details for the debtor for the purpose of collecting that sum,

(c) the officer has reasonable grounds to believe that a person (“the third party”) has any such details, and

(d) the condition in sub-paragraph (2) is met.

(2) That condition is that—

(a) the third party is a company, a local authority or a local authority association, or

(b) the officer has reasonable grounds to believe that the third party obtained the details in the course of carrying on a business.

(3) This Schedule does not apply if—

(a) the third party is a charity and obtained the details in the course of providing services free of charge, or

(b) the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.

Power to obtain details

2 (1) An officer of Revenue and Customs may by notice in writing require the third party to provide the details.

(2) The notice must name the debtor.

Complying with notices

3 If a notice is given to the third party under this Schedule, the third party must provide the details—

(a) within such period, and

(b) at such time, by such means and in such form (if any),

as is reasonably specified or described in the notice.

Right to appeal

4 (1) The third party may appeal against the notice or any requirement in the notice on the ground that it would be unduly onerous to comply with the notice or requirement.

(2) Paragraph 32 of Schedule 36 to FA 2008 (procedure on appeal to tribunal) applies to an appeal under this paragraph as it applies to an appeal relating to a notice under that Schedule.

Penalty

5 (1) This paragraph applies if the third party fails to comply with the notice.

(2) The third party is liable to a penalty of £300.

(3) Paragraphs 44 to 49 and 52 of Schedule 36 to FA 2008 (assessment and enforcement of penalties etc) apply in relation to a penalty under this paragraph as they apply in relation to a penalty under paragraph 39(1)(a) of that Schedule (and references in those provisions to an information notice include a notice under this Schedule).

Power to change amount of penalty

6 (1) If it appears to the Treasury that there has been a change in the value of money since the last relevant date, they may by regulations substitute for the sum for the time being specified in paragraph 5 such other sum as appears to them to be justified by the change.

(2) In sub-paragraph (1) “relevant date” means—

(a) the date on which this Act is passed, and

(b) each date on which the power conferred by that sub-paragraph has been exercised.

(3) Regulations under this paragraph do not apply to any failure which began before the date on which they come into force.

(4) Regulations made by the Treasury under this paragraph are to be made by statutory instrument.

(5) A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.

Application of provisions of TMA 1970

7 Subject to the provisions of this Schedule, the following provisions of TMA 1970 apply for the purposes of this Schedule as they apply for the purposes of the Taxes Acts—

(a) section 108 (responsibility of company officers),

(b) section 114 (want of form), and

(c) section 115 (delivery and service of documents).

General interpretation

8 In this Schedule—

• “business” includes—

  (a)

  a profession, and

  (b)

  a property business;

• “charity” means a company, body of persons or trust established for charitable purposes only;

• “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

• “contact details”, in relation to a person, means the person’s address and any other information about how the person may be contacted;

• “contract settlement” means an agreement made in connection with any person’s liability to make a payment to the Commissioners under or by virtue of an enactment;

• “enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978);

• “local authority” has the meaning given in section 999 of ITA 2007;

• “local authority association” has the meaning given in section 1000 of that Act;

• “property business” has the same meaning as in ITTOIA 2005 (see section 263(6) of that Act).