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HMRC internal manual

Enquiry Manual

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HM Revenue & Customs
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Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: What Can You Ask For in a Para 27 Notice

FA98/SCH18/PARA 27

The notice must be given to the Company (in practice, to the Company Secretary). The guidance at EM10010+ on issuing S19A notices applies to Para 27(1)(a) notices.

However the wording of Para 27(1)(b) reads ‘provide such information, in such form’.

‘Provide’ carries a different meaning from ‘produce’ so when you require a company to provide information by way of a formal notice you may insist upon it being supplied to you rather than simply made available for your inspection.

‘Such information, in such form’ is potentially very wide. It could cover, for example, computations, calculations, analyses, translations of documents written in a foreign language, etc. In deciding what information you can require under this paragraph, you should ask for what you need, but be aware that you must always be able to show that it is reasonably required for the purposes of the enquiry. As regards getting information in electronic format see EM10051.