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HMRC internal manual

Compliance Handbook

Data gathering powers: Details of power: Previous powers

For an equivalent request for information or data that was issued before 1 April 2012, the provisions under which that information is required continue to have effect in relation to that requirement. Although these provisions have been repealed, existing notices can be enforced and, where appropriate, penalties issued for them after 1 April 2012.

The previous data-gathering provisions that Schedule 23 to FA 2011 replaces are:

  • TMA70/S13 - persons in receipt of taxable income belonging to others
  • TMA70/S14 - returns of lodgers and inmates
  • TMA70/S15 - return of employees’ earnings etc
  • TMA70/S15A - non-resident’s staff are UK client’s employees for section 15 purposes
  • TMA70/S16 - fees, commissions etc
  • TMA70/S16A - agency workers
  • TMA70/S17 - interest paid or credited by banks, building societies etc without deduction of income tax
  • TMA70/18 - interest paid without deduction of income tax
  • TMA70/S18A - other payments and licences etc
  • TMA70/S19 - information for purposes of charge on profits of UK property businesses or under Schedule A
  • TMA70/S21 - stock jobbers’ transactions
  • TMA70/S23 - power to obtain copies of registers and securities
  • TMA70/S24 - power to obtain information as to income from securities
  • TMA70/S25 - issuing houses, stockbrokers, auctioneers etc
  • TMA70/S26 - nominee shareholders
  • TMA70/S27 - settled property
  • TMA70/S76 - protection for certain trustees, agents and receivers, and
  • TMA70/S77I - information from petroleum licence-holders.

FA11/SCH23/PARA65 (2)