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HMRC internal manual

Compliance Handbook

Offshore matters: penalties for enablers of offshore tax evasion or non-compliance: Schedule 36 information powers

Schedule 20 paragraph 18 modifies the application of Schedule 36 to enable HMRC to request information and documentation to check the position of a relevant person as regards their liability to a penalty under this schedule.

A relevant person is a person that an officer of HMRC has reason to suspect has, or may have, enabled offshore tax evasion or non-compliance by another person.

If an officer of HMRC has reason to believe a relevant person has, or may have, enabled offshore tax evasion or non-compliance by another person, Schedule 36 information powers can be used to gather information and examine documents or inspect business premises, for the purpose of checking a relevant person’s liability under paragraph 1.

For details on what information or documents can be requested, see CH220000.

The powers are amended so the general restrictions on requiring an auditor or tax advisor to produce records do not apply (FA16/Sch20/Para20).

There are factsheets covering the use of our information and inspection powers, see CH202025.

An overview of our powers to ask for information or documents is at CH20200.

An overview of our powers to carry out an inspection is at CH20250 and detailed guidance starts at CH25000.

FA16/Sch20/Para18