MTT55330 - Administration: Compliance: Discovery assessments and HMRC determinations: Information made available to HMRC

Information is ‘made available to HMRC’ if it is contained in, for the relevant accounting period or one of the two preceding periods:

Information is also considered to be made available to HMRC if either:

  • HMRC could reasonably be expected to infer both the existence and relevance of the information from any of the information specified above, or
  • the filing member (or somebody acting on its behalf) has notified HMRC in writing of both the existence and relevance of the information.

This is set out in paragraph 28, schedule 14 to Finance (No.2) Act 2023.

Information provided in relation to a different tax

Information is not considered to be made available if it is contained in a return for a purpose other than MTT (for example, a Corporation Tax return) or in any documents, accounts or other information produced or provided for the purposes of a compliance check into a return or claim other than for MTT.

However, anything considered to have been made available for MTT purposes will also be considered as having been made available for DTT purposes, and vice versa.

Onus on the group

The onus is on the group to draw the attention of HMRC to any important information that is relevant to the group’s tax liability. This is particularly true if there is some doubt as to the interpretation of that information.

It is not sufficient for a group to simply provide the information if:

  • it is hidden away,
  • it is obscure, or
  • its relevance is unclear.

Where HMRC are notified in writing of information, a group has not made information available to HMRC unless the group notifies HMRC of both the existence and relevance of the information, unless it is reasonable to expect HMRC to infer it. See SALF409 for further guidance.

Information provided by a person or entity other than the filing member

Where information is provided by an entity or person other than the filing member, it will not necessarily be considered to have been made available to HMRC. The filing member, or a person acting on their behalf, should notify HMRC of the existence and relevance of such information to ensure that it is made available.