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HMRC internal manual

Enquiry Manual

Information and Inspection Powers

All compliance work is conducted on the basis that the taxpayer should normally be given the opportunity to voluntarily supply the information you require, or agree to a let you visit their business premises.

Although many enquiries are concluded on this basis, where there is a lack of cooperation, you should pro-actively use the information and inspection powers that are available to HMRC.

Schedule 36 FA 2008 provides the information and inspection powers to be used on or after 1 April 2009. Please see CH20000+ for technical guidance on the use of these powers and CH220000+ for operational guidance.

If exceptional you need any guidance about the information powers that were in force before 1 April 2009, or related penalties under the following legislation, please send your request to contact link.