Section 181 | Information notices: unidentified connected persons

(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 an unidentified connected person with an anti-avoidance enactment, or

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

(2)In this section, “unidentified connected person” means—

(a)a connected person whose identity is not known to the officer, or

(b)a class of persons whose individual identities are not known to the officer but, of which, one or more members is a connected person.

(3)A notice under this section may only require information that is not readily available from another source.

(4)An officer of Revenue and Customs may not issue a notice under this section without the approval of the tribunal.

(5)In subsection (1)(b), the reference to taking action against an unidentified connected person includes a reference to taking action against one or more members of a class referred to in subsection (2)(b).