Section 182 | Information notices: identification

(1)An officer of Revenue and Customs may by notice require a person to provide identifying information that is, in the opinion of the officer, reasonably required for the purpose of identifying an unidentified connected person.

(2)An officer of Revenue and Customs may not issue a notice under subsection (1) unless the officer has reason to believe that—

(a)the intended recipient of the notice could identify the unidentified connected person by reference to information provided by the officer, and

(b)the recipient obtained the identifying information in the course of a business.

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

(4)In this section—

“identifying information” means one or more of an unidentified connected person’s—

name;

last known address;

in the case of an individual, date of birth;

“unidentified connected person” has the meaning given in section 181.

(5)An officer of Revenue and Customs who is not an authorised officer may not issue a notice under this section without the approval of either—

(a)the tribunal, or

(b)an authorised officer of Revenue and Customs.

(6)An authorised officer of Revenue and Customs may seek the approval of the tribunal before issuing a notice under this section.