PART 9Miscellaneous matters
Administration
224Information powers
1
Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.
2
After paragraph 5 insert—
5APower to obtain information about persons whose identity can be ascertained
1
An authorised officer of Revenue and Customs may by notice in writing require a person to provide relevant information about another person (“the taxpayer”) if conditions A to D are met.
2
Condition A is that the information is reasonably required by the officer for the purpose of checking the tax position of the taxpayer.
3
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.
4
Condition C is that the officer has reason to believe that—
a
the person will be able to ascertain the taxpayer's identity from the information held by the officer, and
b
the person obtained relevant information about the taxpayer in the course of carrying on a business.
5
Condition D is that the taxpayer's identity cannot readily be ascertained by other means from the information held by the officer.
6
“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).
7
This paragraph 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 “the taxpayer” are to be read accordingly).
3
In paragraph 6 (notices), in sub-paragraph (1), for “or 5” substitute “
, 5 or 5A
”
.
4
In paragraph 31 (right to appeal against notice given under paragraph 5), after “paragraph 5” insert “
or 5A
”
.
5
Accordingly, in the heading immediately before paragraph 31, at the end insert “
or 5A
”
.
6
In section 18D of TMA 1970 (savings income: content of regulations under section 18B), in subsection (1), for “sections 17 and 18” substitute “
paragraph 1 of Schedule 23 to the Finance Act 2011 (data-gathering powers)
”
.
7
The amendments made by subsections (1) to (5) apply for the purpose of checking the tax position of a taxpayer as regards periods or tax liabilities whenever arising (whether before, on or after the day on which this Act is passed).
8
The amendment made by subsection (6) is treated as having come into force on 1 April 2012.