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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