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Contents

Official guidance
Compliance Handbook

CH194270 · Electronic sales suppression: information powers

  • CH194300 · Introduction
  • CH194330 · Notices
  • CH194360 · Relevant person
  • CH194390 · Relevant purpose
  1. Electronic sales suppression: information powers: contents
  2. Electronic sales suppression: information powers: relevant purpose

CH194390 | Electronic sales suppression: information powers: relevant purpose

From HM Revenue & Customs · Compliance Handbook

A relevant purpose is

  • determining whether the relevant person is liable to an electronic sales suppression penalty

  • enabling HMRC to understand the operation of a tool in relation to the relevant person’s suspected liability to an electronic sales suppression penalty

  • identifying any other person whose activity in relation to an electronic sales suppression tool might give rise to liability to an electronic sales suppression penalty.

FA22/SCH14/PARA17-19

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