Finance Act 2014

Obtaining information and documents: supplementary U.K.

267 Form and manner of providing information U.K.

(1) The Commissioners may specify the form and manner in which information required to be provided or documents required to be produced by sections 255 to 264 must be provided or produced if the provision is to be complied with.

(2) The Commissioners may specify that a document must be produced for inspection—

(a) at a place agreed between the person and an officer of Revenue and Customs, or

(b) at such place (which must not be a place used solely as a dwelling) as an officer of Revenue and Customs may reasonably specify.

(3) The production of a document in compliance with a notice under this Part is not to be regarded as breaking any lien claimed on the document.

268 Production of documents: compliance U.K.

(1) Where the effect of a notice under section 255, 257 or 262 is to require a person to produce a document, the person may comply with the requirement by producing a copy of the document, subject to any conditions or exceptions that may be prescribed.

(2) Subsection (1) does not apply where—

(a) the effect of the notice is to require the person to produce the original document, or

(b) an authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, subsequently makes a request in writing to the person for the original document.

(3) Where an officer requests a document under subsection (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,

as is reasonably requested by the officer.

269 Exception for certain documents or information U.K.

(1) Nothing in this Part requires a person to provide or produce—

(a) information that relates to the conduct of a pending appeal relating to tax or any part of a document containing such information,

(b) journalistic material (as defined in section 13 of the Police and Criminal Evidence Act 1984) or information contained in such material, or

(c) personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984) or information contained in such records (but see subsection (2)).

(2) A notice under this Part may require a person—

(a) to produce documents, or copies of documents, that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records (“personal information”), and

(b) to provide any information contained in such records that is not personal information.

270 Limitation on duty to produce documents U.K.

Nothing in this Part requires a person to produce a document—

(a) which is not in the possession or power of that person, or

(b) if the whole of the document originates more than 6 years before the requirement to produce it would, if it were not for this section, arise.

271 Legal professional privilege U.K.

(1) Nothing in this Part requires any person to disclose to HMRC any privileged information.

(2) “Privileged information” means information with respect to which a claim to legal professional privilege by the person who would (ignoring the effect of this section) be required to disclose it, could be maintained in legal proceedings.

(3) In the case of legal proceedings in Scotland, the reference in subsection (2) to legal professional privilege is to be read as a reference to confidentiality of communications.

272 Tax advisers U.K.

(1) This section applies where a notice is given under section 258(4) or (5) and the person to whom the notice is given is a tax adviser.

(2) The notice does not require a tax adviser—

(a) to provide information about relevant communications, or

(b) to produce documents which are the tax adviser's property and consist of relevant communications.

(3) Subsection (2) does not have effect in relation to—

(a) information explaining any information or document which the person to whom the notice is given has, as tax accountant, assisted any person in preparing for, or delivering to, HMRC, or

(b) a document which contains such information.

(4) But subsection (2) is not disapplied by subsection (3) if the information in question has already been provided, or a document containing the information has already been produced, to an officer of Revenue and Customs.

(5) In this section—

• “relevant communications” means communications between the tax adviser and—

  (a)

  a person in relation to whose tax affairs the tax adviser has been appointed, or

  (b)

  any other tax adviser of such a person,

  the purpose of which is the giving or obtaining of advice about any of those tax affairs, and

• “tax adviser” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person).

[F1 272A Application of Schedule 36 FA 2008 powers U.K.

(1) Schedule 36 to FA 2008 (information and inspection powers) applies for a relevant purpose in relation to a relevant person as it applies for the purpose of checking the tax position of a person as if—

(a) any provisions which can have no application for that purpose were omitted (for example, paragraphs 10A, 11, 12A and 12B);

(b) references to “the taxpayer” were to “the relevant person”;

(c) references to prejudice to the assessment or collection of tax included prejudice to the fulfilment of a relevant purpose;

(d) references to “business documents” included any documents (or copies of documents) in connection with any relevant arrangements or relevant proposal;

(e) references to a pending appeal relating to tax were to a pending appeal by the relevant person under this Part;

(f) in paragraph 13, after “paragraph 39” there were inserted “ of this Schedule and paragraph 2(3A) of Schedule 35 to FA 2014 ”;

(g) paragraphs 21 to 21B were omitted;

(h) paragraph 25 were omitted;

(i) in paragraph 29(1) for “a taxpayer”, in the first place it occurs, there were substituted “ a relevant person ”;

(j) Part 7 (penalties) were omitted (but see Schedule 35 of this Act).

(2) A person is “relevant” if—

(a) the officer suspects that the person carries on, or has in the past carried on, a business as a promoter in relation to a relevant proposal or relevant arrangements and—

(i) the officer suspects that the person has met a threshold condition,

(ii) the officer suspects the person could be given a defeat notice, or

(iii) the officer suspects the person promotes, or has promoted, arrangements, or proposals for such arrangements, of a description that the officer suspects could be specified in a stop notice,

(b) the officer suspects that—

(i) the person made a relevant transfer, or

(ii) the person is a person to whom a relevant transfer was made, or

(c) the person is, or was, subject to a stop notice, conduct notice or monitoring notice.

(3) The following are “relevant purposes” in relation to a relevant person—

(a) determining whether the relevant person carries on or has in the past carried on a business as a promoter in relation to a relevant proposal or relevant arrangements;

(b) determining whether the relevant person has met a threshold condition;

(c) determining whether the relevant person could be given a defeat notice;

(d) determining whether the person has provided false or misleading information or documents in relation to a stop notice, conduct notice or monitoring notice;

(e) determining whether arrangements, or proposals for such arrangements, that an officer suspects are promoted by the relevant person are of a description that could be specified in a stop notice;

(f) enabling HMRC to understand the operation of arrangements, or proposals for such arrangements, that an officer suspects are promoted by the relevant person;

(g) identifying any other person who has a connection with the relevant person that results (whether solely because of that connection or otherwise) in the relevant person being a member of a promotion structure;

(h) determining whether the relevant person made a relevant transfer, and if so to whom;

(i) determining whether a relevant transfer was made to the relevant person, and if so by whom;

(j) monitoring compliance with any stop notice, conduct notice or monitoring notice the relevant person is subject to.

(4) In this section—

(a) reference to compliance with a stop notice, conduct notice or monitoring notice includes compliance with any provisions of this Part that a person subject to such a notice must comply with;

(b) reference to a person “promoting” is to be construed in accordance with section 236A(7);

(c) “relevant transfer” has the meaning it has in paragraph 5 of Schedule 33A (promotion structures).]

Textual Amendments

F1 S. 272A inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 4

273 Confidentiality U.K.

(1) No duty of confidentiality or other restriction on disclosure (however imposed) prevents the voluntary disclosure by a relevant client or a relevant intermediary to HMRC of information or documents about—

[F2 (za) a person subject to a stop notice,

(zb) arrangements or proposals for arrangements of a description specified in a stop notice in relation to which a person subject to a stop notice is a promoter,]

(a) a monitored promoter, or

(b) relevant proposals or relevant arrangements in relation to which a monitored promoter is a promoter.

(2) “Relevant client” [F3 , in relation to a person mentioned in paragraph (za), (zb), (a) or (b) of subsection (1),] means a person in relation to whom the [F4 person so mentioned]—

(a) has made a firm approach in relation to [F5 an applicable] proposal with a view to making the proposal available for implementation by that person or another person;

(b) has made [F6 an applicable] proposal available for implementation by that person;

(c) took part in the organisation or management of [F7 applicable] arrangements entered into by that person.

(3) “Relevant intermediary” means a person who is an intermediary in relation to [F8 an applicable] proposal in relation to which the [F9 person mentioned in paragraphs (za), (zb), (a) or (b) of subsection (1)] is a promoter.

(4) The [F10 applicable] proposal or [F10 applicable] arrangements mentioned in subsection (2) or (3) need not be the [F10 applicable] proposals or [F10 applicable] arrangements to which the disclosure relates.

[F11 (5) Nothing in this section authorises a disclosure of information that would contravene the data protection legislation (but in determining whether a disclosure would do so, take into account this section).

(6) For the purposes of this section, a person mentioned in subsection (1)(za) or (zb) is a promotor of arrangements or a proposal for arrangements if the person would be a promoter of those arrangements or proposal if those arrangements or that proposal were relevant arrangements or a relevant proposal (see section 235(2) to (6) and any regulations made under section 235(6)).

(7) In this section—

• “applicable arrangements” means—

  (a)

  in relation to a disclosure falling within subsection (1)(za) or (zb), arrangements falling within the description specified in the stop notice to which the disclosure relates, or

  (b)

  in relation to a disclosure falling within subsection (1)(a) or (b), relevant arrangements;

• “applicable proposal” means—

  (a)

  in relation to a disclosure falling within subsection (1)(za) or (zb), a proposal for arrangements falling within the description specified in the stop notice to which the disclosure relates, or

  (b)

  in relation to a disclosure falling within subsection (1)(a) or (b), a relevant proposal;

• “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act).]

Textual Amendments

F2 S. 273(1)(za)(zb) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(2)

F3 Words in s. 273(2) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(3)(a)(i)

F4 Words in s. 273(2) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(3)(a)(ii)

F5 Words in s. 273(2)(a) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(3)(b)

F6 Words in s. 273(2)(b) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(3)(b)

F7 Word in s. 273(2)(c) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(3)(c)

F8 Words in s. 273(3) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(4)(a)

F9 Words in s. 273(3) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(4)(b)

F10 Word in s. 273(4) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(5)

F11 S. 273(5)-(7) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(6)