SCHEDULES
C5C1C3C4C2C6C7C8C9C10SCHEDULE 36Information and inspection powers
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(2)(3)
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 56
Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 55(1)(2)
Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))
Sch. 36 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 36(1)
Sch. 36 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 9(5), 13(2)
Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5
Sch. 36 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5(1)
Part 1Powers to obtain information and documents
Power to obtain information and documents from taxpayer
I11
1
An officer of Revenue and Customs may by notice in writing require a person (“the taxpayer”)—
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.
2
In this Schedule, “taxpayer notice” means a notice under this paragraph.
Power to obtain information and documents from third party
I22
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 taxpayer”).
2
A third party notice must name the taxpayer to whom it relates, unless the F1tribunal has approved the giving of the notice and disapplied this requirement under paragraph 3.
3
In this Schedule, “third party notice” means a notice under this paragraph.
Approval etc of taxpayer notices and third party notices
I33
1
An officer of Revenue and Customs may not give a third party notice without—
a
the agreement of the taxpayer, or
b
the approval of the F2tribunal .
2
An officer of Revenue and Customs may ask for the approval of the F3tribunal to the giving of any taxpayer notice or third party notice (and for the effect of obtaining such approval see paragraphs 29, 30 and 53 (appeals against notices and offence)).
F142A
An application for approval under this paragraph may be made without notice (except as required under sub-paragraph (3)).
3
The F4tribunal may not approve the giving of a taxpayer notice or third party notice unless—
a
an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs,
b
the F5tribunal is satisfied that, in the circumstances, the officer giving the notice is justified in doing so,
c
the person to whom the notice is F15to be addressed has been told that the information or documents referred to in the notice are required and given a reasonable opportunity to make representations to an officer of Revenue and Customs,
d
the F4tribunal has been given a summary of any representations made by that person, and
e
in the case of a third party notice, the taxpayer has been given a summary of the reasons why an officer of Revenue and Customs requires the information and documents.
4
Paragraphs (c) to (e) of sub-paragraph (3) do not apply to the extent that the F6tribunal is satisfied that taking the action specified in those paragraphs might prejudice the assessment or collection of tax.
5
Where the F7tribunal approves the giving of a third party notice under this paragraph, it may also disapply the requirement to name the taxpayer in the notice if it is satisfied that the officer has reasonable grounds for believing that naming the taxpayer might seriously prejudice the assessment or collection of tax.
Copying third party notice to taxpayer
I44
1
An officer of Revenue and Customs who gives a third party notice must give a copy of the notice to the taxpayer to whom it relates, unless the F8tribunal has disapplied this requirement.
2
The F9tribunal may not disapply that requirement unless—
a
an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs, and
b
the F10tribunal is satisfied that the officer has reasonable grounds for believing that giving a copy of the notice to the taxpayer might prejudice the assessment or collection of tax.
Power to obtain information and documents about persons whose identity is not known
I55
1
An authorised 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 condition in sub-paragraph (2) is met.
2
That condition is that the information or document is reasonably required by the officer for the purpose of checking the F20... tax position of—
a
a person whose identity is not known to the officer, or
b
a class of persons whose individual identities are not known to the officer.
3
An officer of Revenue and Customs may not give a notice under this paragraph without the approval of the F11tribunal .
F163A
An application for approval under this paragraph may be made without notice.
4
The F12tribunal may not F17approve the giving of a notice under this paragraph unless it is satisfied that—
a
the notice would meet the condition in sub-paragraph (2),
b
there are reasonable grounds for believing that the person or any of the class of persons to whom the notice relates may have failed or may fail to comply with any provision of F19the law (including the law of a territory outside the United Kingdom) relating to tax,
c
any such failure is likely to have led or to lead to serious prejudice to the assessment or collection of F21... tax, and
d
the information or document to which the notice relates is not readily available from another source.
F225
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F24Power to obtain information about persons whose identity can be ascertained
Sch. 36 para. 5A and cross-heading inserted (with effect in accordance with s. 224(7) of the amending Act) by Finance Act 2012 (c. 14), s. 224(2)
5A
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).
Notices
I66
1
In this Schedule, “information notice” means a notice under paragraph 1, 2 F23, 5 or 5A.
C11C142
An information notice may specify or describe the information or documents to be provided or produced.
3
If an information notice is given with the approval of the F13tribunal , it must state that it is given with that approval.
F184
A decision of the tribunal under paragraph 3, 4 or 5 is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).
Complying with notices
I7C12C157
1
Where a person is required by an information notice to provide information or produce a document, the person must do so—
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.
2
Where an information notice requires a person to produce a document, it must be produced for inspection—
a
at a place agreed to by that person and an officer of Revenue and Customs, or
b
at such place as an officer of Revenue and Customs may reasonably specify.
3
An officer of Revenue and Customs must not specify a place that is used solely as a dwelling.
4
The production of a document in compliance with an information notice is not to be regarded as breaking any lien claimed on the document.
Producing copies of documents
I8C13C168
1
Where an information notice requires a person to produce a document, the person may comply with the notice by producing a copy of the document, subject to any conditions or exceptions set out in regulations made by the Commissioners.
2
Sub-paragraph (1) does not apply where—
a
the notice requires the person to produce the original document, or
b
an officer of Revenue and Customs subsequently makes a request in writing to the person for the original document.
3
Where an officer of Revenue and Customs requests a document under sub-paragraph (2)(b), the person to whom the request is made must produce the document—
a
within such period, and
b
at such time and by such means (if any),
as is reasonably requested by the officer.
Restrictions and special cases
I99
This Part of this Schedule has effect subject to Parts 4 and 6 of this Schedule.
Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))