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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Information & Inspection Powers: Conditions and safeguards: Transitional provisions

You may be in a situation where

  • you issued an information notice under the previous powers before the provisions of FA08/SCH36 came into force, see CH21050, and
  • the person had not complied with that notice by the date when the new powers came into force.

Notices issued under the previous powers are still effective and the person must comply with the requirements as specified in the notice.

The appeal rights that apply to these notices are those provided by the power under which you issued the notice. Those rights apply even if the appeal is made on or after the date when the new powers came into force. If the appeal needs to be decided it will be heard by the tribunal.

If the person does not comply with the notice you will need to consider whether a penalty should be charged. The penalty provisions that apply to these notices are those that relate to the power under which the notice was issued. So if you issued the information notice under the previous powers, the penalties described in CH26000+ do not apply. You should consult the appropriate guidance.