Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
, see all updates

Information Powers: Introduction

All enquiry work is undertaken on the basis that the taxpayer must initially be given the opportunity to supply the information you require voluntarily. Although many enquiries are concluded on this basis you do have information powers to counter any lack of co-operation or delaying tactics on the part of the taxpayer or agent. Schedule 36 FA 2008 provides the information powers to be used on or after 1 April 2009 and guidance on those information powers is at CH20000+.

The guidance on information powers that follows is limited to appeal, penalty and other matters relating to information notices that were issued on or before 31 March 2009.