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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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ACT: FID: general: election: information powers

ICTA88/S246H

Where a company’s form CT61 showed that it had paid an FID, you could require the company to give you further information, including details of the recipient of the FID. The penalty provisions of TMA70/S98 applied to these notices under ICTA88/S246H.