CH21060 | Information & Inspection Powers: Conditions and safeguards: Previous powers

From HM Revenue & Customs · Compliance Handbook

You must use the information and inspection powers in Schedule 36 instead of the information and inspection powers they replace, even if your compliance check started before the date on which those new powers took effect.

The powers replaced by the powers in Schedule 36 from 1 April 2009 are

Tax	Legislation replaced	Power replaced
IT, CGT	TMA70/S19A	To require a person to furnish information and produce documents.
IT, CGT, CT, PAYE, NIC	TMA70/S20	To require a person to furnish particulars and deliver documents.
IT, CGT, CT	TMA70/SCH1A/PARA6	To require a person to produce documents and furnish accounts or particulars.
CT	ICTA88/S767C	To require a company to supply documents or particulars.
Foreign taxes	FA90/S125	To require a person to furnish particulars and deliver documents relevant to liability to an income or capital tax of a member State.
IT	F(No.2)A92/S28	To require an exempt body to produce for inspection books, documents and other records.
VAT	VATA94/SCH11/PARA7	To require a taxable person to furnish information and produce documents for inspection.
VAT	VATA94/SCH11/PARA10	To enter premises used in connection with the carrying on of a business; to enter any premises believed to be used in connection with the supply of goods under taxable supplies or with the acquisition of goods under taxable acquisitions from other member States and that goods to be so supplied or acquired are believed to be on those premises and inspect the premises and any goods found on them; to enter any premises believed to be used as a fiscal warehouse and inspect the premises and any goods found on them.
CT	FA98/SCH18/PARA27	To require a company to produce documents and provide information.
VAT	FA99/S13	To enter any premises believed to be used in relation to specified transactions concerning gold and that such gold is believed to be on those premises and inspect the premises and any gold found on them.
Foreign taxes	FA2006/S174	To require a person to furnish particulars and deliver documents relevant to liability to a relevant foreign tax of a territory outside the United Kingdom.

The powers replaced by the powers in Schedule 36 from 1 April 2010 are

Tax	Legislation replaced	Power replaced
IT, CGT	TMA1970/S110	To enter and inspect land to decide annual value.
CGT	TMA1970/S111	To inspect property to decide market value.
IT	FA2004/S252, 253 & 259	To require documents or particulars from pension schemes.
IT	ITTOIA2005/S700	To require information from managers of individual investment plans.
IT	SA1986/2211 Reg11(2) & 12(2)	To require an approved agency and an employer to produce for inspection the records they are required to keep for Payroll Giving purposes.
Inheritance tax	IHTA1984/S219, 219A & 219B	To require information and documents.
Inheritance tax	IHTA1984/S220	To inspect premises.
Stamp duty land tax	FA2003/SCH13/PARA1 & 6	To call for information or documents from a taxpayer or third party.
Stamp duty land tax	FA2003/S94	To inspect premises.
Stamp duty reserve tax	FA1986/SI1711/REG5	To call for information or documents from a taxpayer or third party.
Stamp duty reserve tax	FA1986/SI1711/REG15	To inspect premises.
Insurance premium tax	FA1994/SCH7/PARA2	To require every person who is concerned in whatever capacity in and with an insurance business to furnish information relating to contracts of insurance within such time and in such form as is reasonably required.
Insurance premium tax	FA1994/SCH7/PARA3	To require every person who is concerned in whatever capacity in and with an insurance business to produce documents for inspection relating to contracts of insurance.
Insurance premium tax	FA1994/SCH7/PARA4(1)	That an authorised person may at any reasonable time enter premises used in connection with the carrying on of a business, for the purpose of exercising any powers in relation to IPT.
Aggregates levy	FA2001/SCH7/PARA1	To require information.
Aggregates levy	FA2001/SCH7/PARA4	To require documents.
Aggregates levy	FA2001/SCH7/PARA6	To enter and inspect premises.
Climate change levy	FA2000/SCH6/PARA124	To require information.
Climate change levy	FA2000/SCH6/PARA127	To require documents.
Climate change levy	FA2000/SCH6/PARA129	To enter and inspect premises.
Landfill tax	FA1996/SCH5/PARA1	To require information.
Landfill tax	FA1996/SCH5/PARA3	To require documents.
Landfill tax	FA1996/SCH5/PARA4	To enter and inspect premises.
Petroleum revenue tax	FA1993/S187	To require a person to furnish particulars and deliver documents.

Note that certain provisions in Schedule 36 apply from 1 April 2011 to information notices issued to a person who is not a revenue trader under Section 118BA of CEMA79. But a page in the CH20000+ guidance only applies to excise duties if it includes a legislative reference to CEMA at the foot of the page.