Section 180 | Information notices: third parties

(1)An officer of Revenue and Customs may by notice require a person to provide information that is, in the opinion of the officer, reasonably required for the purposes of—

(a)monitoring the compliance of a connected person with an anti-avoidance enactment, or

(b)HMRC taking, or considering whether HMRC could take, action against a connected person under an anti-avoidance enactment.

(2)A notice under this section must identify the connected person to whom it relates.

(3)Before issuing a notice under this section, an officer of Revenue and Customs must—

(a)notify the intended recipient of—

(i)the officer’s intention to issue the notice, and

(ii)the information that would be required under the notice, and

(b)allow the intended recipient reasonable opportunity to make representations to HMRC.

(4)An officer of Revenue and Customs may not issue a notice under this section without either—

(a)the agreement of the connected person identified in the notice, or

(b)the approval of the tribunal.

(5)The tribunal may not approve a notice unless it has been given a summary of any representations made under subsection (3)(b).

(6)After issuing a notice under this section, an officer of Revenue and Customs must provide to the connected person identified in the notice—

(a)a copy of the notice, and

(b)a summary of the officer’s reasons for requiring the information.

(7)Subsections (2), (3) and (6) do not apply to the extent the tribunal is satisfied that taking the steps in those subsections might prejudice the investigation of tax avoidance.