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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

Data gathering powers: Details of power: Commencement date

The data-gathering powers come into force on 1 April 2012 and apply to requests for data made on or after that date. See CH28270 for guidance on how far back we can request relevant data.

The data-gathering powers apply to the following taxes from 1 April 2012

  • income tax
  • capital gains tax
  • corporation tax
  • VAT
  • insurance premium tax
  • inheritance tax
  • stamp duty land tax
  • stamp duty reserve tax
  • petroleum revenue tax
  • aggregates levy
  • climate change levy
  • landfill tax, and
  • relevant foreign tax.

Many of the equivalent powers that applied to requests made before 1 April 2012 were in Part III of TMA, but they only related to income tax and corporation tax.

FA11/SCH23/PARA65 (1)