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HMRC internal manual

Compliance Handbook

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HM Revenue & Customs
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Information & Inspection Powers: Conditions and safeguards: Previous powers

You must use the information and inspection powers in Schedule 36 instead of the information and inspection powers they replace, even if your compliance check started before the date on which those new powers took effect.

The powers replaced by the powers in Schedule 36 from 1 April 2009 are

Tax Legislation replaced Power replaced
     
IT, CGT TMA70/S19A To require a person to furnish information and produce documents.
IT, CGT, CT, PAYE, NIC TMA70/S20 To require a person to furnish particulars and deliver documents
IT, CGT, CT TMA70/SCH1A/PARA6 To require a person to produce documents and furnish accounts or particulars.
CT ICTA88/S767C To require a company to supply documents or particulars.
Foreign taxes FA90/S125 To require a person to furnish particulars and deliver documents relevant to liability to an income or capital tax of a member State.
IT F(No.2)A92/S28 To require an exempt body to produce for inspection books, documents and other records.
VAT VATA94/SCH11/PARA7 To require a taxable person to furnish information and produce documents for inspection.
VAT VATA94/SCH11/PARA10 To enter premises used in connection with the carrying on of a business; to enter any premises believed to be used in connection with the supply of goods under taxable supplies or with the acquisition of goods under taxable acquisitions from other member States and that goods to be so supplied or acquired are believed to be on those premises and inspect the premises and any goods found on them; to enter any premises believed to be used as a fiscal warehouse and inspect the premises and any goods found on them.
CT FA98/SCH18/PARA27 To require a company to produce documents and provide information.
VAT FA99/S13 To enter any premises believed to be used in relation to specified transactions concerning gold and that such gold is believed to be on those premises and inspect the premises and any gold found on them.
Foreign taxes FA2006/S174 To require a person to furnish particulars and deliver documents relevant to liability to a relevant foreign tax of a territory outside the United Kingdom.

The powers replaced by the powers in Schedule 36 from 1 April 2010 are

Tax Legislation replaced Power replaced
     
IT, CGT TMA1970/S110 To enter and inspect land to decide annual value.
CGT TMA1970/S111 To inspect property to decide market value
IT FA2004/S252, 253 & 259 To require documents or particulars from pension schemes
IT ITTOIA2005/S700 To require information from managers of individual investment plans
IT SA1986/2211 Reg11(2) & 12(2) To require an approved agency and an employer to produce for inspection the records they are required to keep for Payroll Giving purposes.
Inheritance tax IHTA1984/S219, 219A & 219B To require information and documents.
Inheritance tax IHTA1984/S220 To inspect premises.
Stamp duty land tax FA2003/SCH13/PARA1 & 6 To call for information or documents from a taxpayer or third party.
Stamp duty land tax FA2003/S94 To inspect premises.
Stamp duty reserve tax FA1986/SI1711/REG5 To call for information or documents from a taxpayer or third party.
Stamp duty reserve tax FA1986/SI1711/REG15 To inspect premises.
Insurance premium tax FA1994/SCH7/PARA2 To require every person who is concerned in whatever capacity in and with an insurance business to furnish information relating to contracts of insurance within such time and in such form as is reasonably required.
Insurance premium tax FA1994/SCH7/PARA3 To require every person who is concerned in whatever capacity in and with an insurance business to produce documents for inspection relating to contracts of insurance.
Insurance premium tax FA1994/SCH7/PARA4(1) That an authorised person may at any reasonable time enter premises used in connection with the carrying on of a business, for the purpose of exercising any powers in relation to IPT.
Aggregates levy FA2001/SCH7/PARA1 To require information.
Aggregates levy FA2001/SCH7/PARA4 To require documents.
Aggregates levy FA2001/SCH7/PARA6 To enter and inspect premises.
Climate change levy FA2000/SCH6/PARA124 To require information.
Climate change levy FA2000/SCH6/PARA127 To require documents
Climate change levy FA2000/SCH6/PARA129 To enter and inspect premises.
Landfill tax FA1996/SCH5/PARA1 To require information
Landfill tax FA1996/SCH5/PARA3 To require documents
Landfill tax FA1996/SCH5/PARA4 To enter and inspect premises.
Petroleum revenue tax FA1993/S187 To require a person to furnish particulars and deliver documents

Note that certain provisions in Schedule 36 apply from 1 April 2011 to information notices issued to a person who is not a revenue trader under Section 118BA of CEMA79. But a page in the CH20000+ guidance only applies to excise duties if it includes a legislative reference to CEMA at the foot of the page.