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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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Opening and Working Enquiries: Information powers - statute

 

The information power which supports enquiries is at S19(2), which says that

As part of the enquiry the Board may by notice –

(a) require the person, or either or both of the persons, to provide any information or evidence which the Board consider they may need for the purposes of the enquiry, or

(b) require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for those purposes

by the date specified in the notice.

 

The wording of S19(2) is, in all essentials, identical to that in Ss 14(2), 15(2) and 16(3), the information powers which support in – year examinations. The terms used in S19(2) are therefore to be understood and interpreted in exactly the same way as for Ss14(2), 15(2) and 16(3).