EM2200 | Information and Inspection Powers

All compliance work is conducted on the basis that the taxpayer should normally be given the opportunity to voluntarily supply the information you require, or agree to a let you visit their business premises.

Although many enquiries are concluded on this basis, where there is a lack of cooperation, you should pro-actively use the information and inspection powers that are available to HMRC.

Schedule 36 FA 2008 provides the information and inspection powers to be used on or after 1 April 2009. Please see CH20000+ for technical guidance on the use of these powers.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If exceptional you need any guidance about the information powers that were in force before 1 April 2009, or related penalties under the following legislation, please send your request to contact link.

TMA70/S19A

FA98/SCH18/Para27
TMA70/SCH1A/Para6
TMA70/S20