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HMRC internal manual

COTAX Manual

Payments: quarterly instalment payments: information power

Under Regulation 10, the Board can by notice to a company at any time after the filing date (Word 42KB), require it to furnish such information ‘as may reasonably be required’ about the:

  • computation of any instalment payments made by the company, to check that, at the time the company made the payments, they were consistent with the quality and quantity of the information that was available to the company about its probable tax liability
  • reasons for any failure to make instalment payments
  • claim to repayment under Regulation 6 to check that the claim was properly made. For more information see COM125060 and CTM92650.

The notice must specify the time allowed for providing the information, which must not be less than 30 days.

There is a similar power under Regulation 11 to require the company to produce ‘books, documents and other records in its possession or power’ for the purposes of Regulation 10.

Companies can produce copies instead of originals. The copies must be photographic or other facsimiles and the authorised officer can require that the company make the originals available for inspection under Regulation 12. Where the records are kept on computer, the officer is entitled to be provided by the company with the necessary facilities to view the documents.

Entering into correspondence and examining records under Regulation 12 does not constitute opening a CTSA enquiry under paragraph 24 Schedule 18 FA 98.

For guidance about how and why to use this information power see the Enquiry Manual at EM8320 onwards.

See COM95012 for legislation applying to this subject.