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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
, see all updates

Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: ‘Private' Bank and Building Society Accounts

We take the view that a Section 19A Notice can in principle be issued for the production of information or copies of information contained in `non-business’ records. Such records could include, for example bank or building society accounts, that is, accounts not designated as `business’, including TESSAs, ISAs details of holdings of premium bonds, and other non-business assets where

  • it is reasonable to expect that such accounts may contain information relevant to entries in the tax return and
  • it is reasonable to examine that information for the purposes of checking whether the tax return is accurate.

You should only ask for this information where you believe you can defend your request by these criteria. Section 19A does not specifically give access to private bank accounts, so there is no hard and fast rule that you can always obtain such information under Section 19A.

Where such information is required for a partnership enquiry see EM7055.