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HMRC internal manual

Enquiry Manual

Information Powers before 1 April 2009

The information powers in TMA70/S19A, FA98/SCH18/Para27, TMA70/SCH1A/Para6 and TMA70/S20 were available to 31 March 2009.

From 1 April 2009 they were replaced by the information and inspection powers in FA08/SCH36. Guidance on the FA08/SCH36 powers is contained in CH20000+.

If you need any guidance on Information powers before 1 April 2009 including how to deal with appeals, see EM2200.