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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Information Powers: TMA70/S20: Contents

The guidance in EM2410 - EM2565 applies only to matters relating to Section 20 information notices that were 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+.