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HMRC internal manual

Enquiry Manual

Information Powers: Regulation 10 (SI 1994 nos. 1811/2)

Where a Section 9A, Section 12AC, Para 5 or Para 24 enquiry is in progress there is normally no opportunity or need to bring the self assessment to the attention of the Appeal Commissioners and thus no opportunity for them to exercise their powers under Regulation 10. There may however be some occasions when you could consider inviting the Appeal Commissioners to exercise these powers.

  • Where the enquiry relates to a closed SA year and the taxpayer has appealed against a discovery assessment made under the authority of TMA70/S29 or Para 41. The information powers of Section 19A and Para 27 are not available in this situation and you could consider inviting the Appeal Commissioners to issue a Regulation 10 notice for the information which you have already requested but which has not been supplied, rather than pursuing the consent of an Appeal Commissioner to a notice under Section 20(1).
  • In relation to information required in support of an appeal against an amendment to a self assessment made under Section 28A(1) or earlier under S28A(4)(old) or Para 7 or Para 34 because at that stage the enquiry will already have been closed so that the Section 19A/Para 6A/Para 27 powers will no longer be available to you. It may be difficult to justify use of Section 20(1) after the enquiry has been closed.
  • On the hearing of a postponement application arising from a jeopardy amendment made under Section 9C(2) or S28A(2)(old) or Para 30. In such a case the items to be included in the Regulation 10 notice could relate only to matters affecting the postponement application, not to the determination of the appeal which can only be considered once the closure notice has been issued.