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HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S20: What can you Ask For

TMA70/S20 (1)

Social Security Administration Act 1992/S110ZA

A person can be required to deliver documents which are in his power or possession or furnish such particulars which in the authorised officer’s reasonable opinion may contain information relevant to the amount of the person’s tax or NIC liability.

Further guidance at interpreting Section 20(1) can be found at EM10201 (documents), EM10202 (power or possession) EM10204 (particulars)

There are a number of specific exclusions