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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Information Powers: SA & CTSA Enquiry powers: Appeals to the Tribunal

This guidance only applies to information notices issued on or before 31 March 2009.

After 31 March 2009 you cannot issue notices under TMA70/S19A, FA98/SCH18/Para27, TMA70/SCH1A/Para6 or TMA70/S20. You must instead use the information powers in FA08/SCH36, see CH20000+.

For notices issued on or before 31 March 2009, the tribunal will consider whether the information required by the notice is, in their view, reasonably required by you for the purpose of determining whether or not the return is correct and complete.

The tribunal may therefore

  • confirm the notice in its entirety
  • confirm part of the notice, or
  • set the entire notice aside.

If the tribunal confirms any part of the notice, the taxpayer is obliged to comply with those requirements within 30 days of the date on which the appeal is determined. This time limit applies even if a longer period has been specified in the original notice.

Neither the taxpayer nor HMRC are entitled to request a stated case following the tribunal’s determination. It is a question of fact whether the information is reasonably relevant to the return, whether the taxpayer has been given sufficient time to produce it and whether the documents are in the taxpayer’s possession or power.







FA98/SCH18/PARA 28(4)

FA98/SCH18/PARA 28(5)

FA98/SCH18/PARA 28(6)