CH194390 - Electronic sales suppression: information powers: relevant purpose

A relevant purpose is

  • determining whether the relevant person is liable to an electronic sales suppression penalty
  • enabling HMRC to understand the operation of a tool in relation to the relevant person’s suspected liability to an electronic sales suppression penalty
  • identifying any other person whose activity in relation to an electronic sales suppression tool might give rise to liability to an electronic sales suppression penalty.

FA22/SCH14/PARA17-19