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HMRC internal manual

Business Income Manual

Farming: herd basis: notice by HMRC for delivery of information

Sch36 Finance Act 2008, S9A Taxes Management Act 1970

Where an election has been made, HMRC is empowered to issue a notice calling for the delivery of necessary information within a specified period. Form 10F is provided for this purpose. The form 10F is a statutory return, so issuing it is not an enquiry and you do not have to issue a notice of enquiry before you issue it, although queries regarding a herd basis election may also be made as part of an enquiry.

The form should be issued as soon as possible after the receipt of a formal election or as soon as HMRC become aware that the taxpayer has submitted accounts or computations which can be regarded as an election under BIM55585. When returned, it should be filed in a Registered File.