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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Inspection Powers: Involved third parties, relevant information, relevant documents and relevant tax

An involved third party is

  • a specific person or body, listed in the legislation, and
  • not the person whose relevant tax position is being checked.

The table below sets out

  • the specific persons or bodies who are involved third parties
  • what are the relevant documents that you can inspect on the premises of those involved third parties, and
  • what are the relevant taxes relating to each involved third party.
  Involved third party Relevant documents Relevant tax
1. A body approved by an officer of Revenue and Customs for the purpose of paying donations within the meaning of Part 12 of ITEPA 2003 (donations to charity: payroll giving) (see Section 714 of that Act). Documents relating to the donations. Income tax
2. A plan manager (see Section 696 of ITTOIA 2005 regarding managers of individual investment plans). Documents relating to the plan, including investments which are or have been held under the plan. Income tax
3. An account provider in relation to a child trust fund (as defined in Section 3 of the Child Trust Funds Act 2004). Documents relating to the fund, including investments which are or have been held under the fund. Income tax
4. A person who is or has been registered as a managing agent at Lloyd’s in relation to a syndicate of underwriting members of Lloyd’s. Documents relating to, and to the activities of, the syndicate. Income tax / Capital gains tax / Corporation tax
5. A person involved (in any capacity) in an insurance business (as defined for the purposes of Part 3 of FA 1994). Documents relating to contracts of insurance entered into in the course of the business. Insurance premium tax
6. A person who makes arrangements for persons to enter into contracts of insurance. Documents relating to the contracts. Insurance premium tax
7. A person who - (a) is concerned in a business that is not an insurance business (as defined for the purposes of Part 3 of FA 1994), and (b) has been involved in the entry into a contract of insurance providing cover for any matter associated with that business. Documents relating to the contracts. Insurance premium tax
8. A person who, in relation to a charge to stamp duty reserve tax on an agreement, transfer, issue, appropriation or surrender, is an accountable person (as defined in Regulation 2 of the Stamp Duty Reserve Tax Regulations S.I. 1986/1711 (as amended from time to time)). Documents relating to the agreement, transfer, issue, appropriation or surrender. Stamp duty reserve tax
9. A responsible person in relation to an oil field (as defined for the purposes of Part 1 of OTA 1975). Documents relating to the oil field. Petroleum revenue tax
10. A person involved (in any capacity) in subjecting aggregate to exploitation in the United Kingdom (as defined for the purposes of Part 2 of FA 2001) or in connected activities. Documents relating to matters in which the person is or has been involved. Aggregates levy
11. A person involved (in any capacity) in making or receiving taxable commodities (as defined for the purposes of Schedule 6 to FA 2000) or in connected activities. Documents relating to matters in which the person is or has been involved. Climate change levy
12. A person involved (in any capacity) with any landfill disposal (as defined for the purposes of Part 3 of FA 1996). Documents relating to the disposal. Landfill tax

Note that the ‘relevant information’ was removed from the second column of this table with effect from 1 April 2012 (FA11/SCH232/PARA62). From 1 April 2012, relevant information is obtained from involved third parties using the data-gathering powers in Schedule 23 to Finance Act 2011 (FA11/SCH23), see CH28000.

FA08/SCH36/PARA61A