ECL31700 | Enforcement: penalties: failure to comply with a request for information under Sch36 FA08

A person’s tax position includes their tax position for the ECL. This means that officers of HMRC have the statutory powers under Schedule36 Finance Act 2008 to request documents reasonably required to check the person’s liability to the ECL.

Please see [CH20000] of the compliance handbook for more information on HMRC’s information and inspection powers.