Skip to content
Solved

CH28120 | Data gathering powers: Details of power: Commencement date

From HM Revenue & Customs · Compliance Handbook

The data-gathering powers come into force on 1 April 2012 and apply to requests for data made on or after that date. See CH28270 for guidance on how far back we can request relevant data.

The data-gathering powers apply to the following taxes from 1 April 2012

  • income tax

  • capital gains tax

  • corporation tax

  • VAT

  • insurance premium tax

  • inheritance tax

  • stamp duty land tax

  • stamp duty reserve tax

  • petroleum revenue tax

  • aggregates levy

  • climate change levy

  • landfill tax, and

  • relevant foreign tax.

From 1 April 2015 Schedule 23 was amended to include diverted profits tax (only for accounting periods starting on or before 31 December 2025).

Many of the equivalent powers that applied to requests made before 1 April 2012 were in Part III of TMA, but they only related to income tax and corporation tax.

FA11/SCH23/PARA65 (1)