Policy paper
Amending HMRC’s Civil Information Powers
This tax information and impact note is about some changes to HMRC's Civil Information Powers.
Documents
Details
This measure introduces a new Financial Institution Notice (FIN) that will be used to require financial institutions to provide information to HMRC when requested about a specific taxpayer, without the need for approval from the independent tribunal that considers tax matters.
It will also allow information and documents to be obtained for the purpose of collecting a tax debt and makes some technical changes.
Published 3 March 2021