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HMRC internal manual

Enquiry Manual

Information Powers before 1 April 2009: contents

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+.

The guidance that follows in EM10000+ is a historical record of how the former powers were used. EM2200+ gives guidance about how to deal with appeals against information notices issued on or before 31 March 2009. Please note that as an historical record this section of guidance is not updated and references to other guidance and links may be out of date.

This section of guidance is only useful if you need to know how information powers applied before 1 April 2009.