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HMRC internal manual

International Manual

Controlled Foreign Companies: legislation - introduction and outline: Information

There are no separate information powers for the controlled foreign company legislation. General powers within the self assessment framework include the power to call for documents, accounts or particulars as part of the conduct of a formal enquiry by HMRC; a general investigative power; and the Tax Tribunal’s power to obtain information for the purposes of determining issues in appeal proceedings. Details are given at INTM256670.