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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Non-resident companies: compliance: information powers

TMA70/S28

TMA70/S28 gives the Board the power to issue a notice asking for the information necessary to determine

  • whether a company would be within the scope of TCGA92/S13

and

  • what gains have arisen to that company.

Districts are not authorised to issue such notices, If you think it would be appropriate to issue a Section 28 notice please refer the relevant papers to Capital Gains Technical Group.