Open consultation

Amending HMRC’s civil information powers

Summary

We are seeking comments on the relevance of some of the information powers enacted by schedule 36 of the Finance Act 2008, and on potential improvements.

This consultation closes at

Consultation description

We are seeking comments on whether aspects of the information powers enacted by schedule 36 Finance Act 2008 are still relevant, and on some specific areas being considered for improvement.

The current provisions in HMRC’s information powers can be traced back to 1970, and, given the massive change since then, HMRC has looked at whether its powers are still relevant.

This consultation is a chance for you to tell us what you think and, if you would like to, offer alterative solutions or new ideas relating to the third party information power.

We would also like you to comment on a small number of other minor changes we’ve proposed to ensure that HMRCs powers remain effective and in line with international standards.

These are set out in the consultation document and include being able to use information for a wider range of functions and to correct errors in the penalties regime.

Documents

Amending HMRC’s Civil Information Powers - consultation document

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Email to:

powers.information@hmrc.gsi.gov.uk

Write to:

Mr Brad Kyne,
Tax Administration Policy & Strategy,
HM Revenue and Customs,
9th Floor,
10 South Colonnade,
Canary Wharf,
London E14 4PU

Published 10 July 2018