In this Schedule, “taxpayer notice” means a notice under this paragraph.

A third party notice must name the taxpayer to whom it relates, unless the F95tribunal has approved the giving of the notice and disapplied this requirement under paragraph 3.

In this Schedule, “third party notice” means a notice under this paragraph.

An officer of Revenue and Customs may ask for the approval of the F207tribunal to the giving of any taxpayer notice or third party notice (and for the effect of obtaining such approval see paragraphs 29, 30 and 53 (appeals against notices and offence)).

An application for approval under this paragraph may be made without notice (except as required under sub-paragraph (3)).

Paragraphs (c) to (e) of sub-paragraph (3) do not apply to the extent that the F172tribunal is satisfied that taking the action specified in those paragraphs might prejudice the assessment or collection of tax.

Where the F49tribunal approves the giving of a third party notice under this paragraph, it may also disapply the requirement to name the taxpayer in the notice if it is satisfied that the officer has reasonable grounds for believing that naming the taxpayer might seriously prejudice the assessment or collection of tax.

An officer of Revenue and Customs who gives a third party notice must give a copy of the notice to the taxpayer to whom it relates, unless the F103tribunal has disapplied this requirement.

Condition A is that the information or document is, in the reasonable opinion of the officer giving the notice, of a kind that it would not be onerous for the institution to provide or produce.

In this Schedule, “financial institution notice” means a notice under this paragraph.

A financial institution notice must name the taxpayer to whom it relates.

An application (without notice) may be made to the tribunal by, or with the agreement of, an authorised officer of Revenue and Customs to disapply any of the requirements under sub-paragraph (6) or (7).

The tribunal must grant the application to disapply the requirement under sub-paragraph (6) if it is satisfied that the officer has reasonable grounds for believing that naming the taxpayer might seriously prejudice the assessment or collection of tax.

The tribunal must grant the application to disapply a requirement under sub-paragraph (7) if it is satisfied that complying with the requirement might prejudice the assessment or collection of tax.

An officer of Revenue and Customs may not give a notice under this paragraph without the approval of the F199tribunal .

An application for approval under this paragraph may be made without notice.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

An authorised officer of Revenue and Customs may by notice in writing require a person to provide relevant information about another person (“the taxpayer”) if conditions A to D are met.

Condition A is that the information is reasonably required by the officer for the purpose of checking the tax position of the taxpayer F39or for the purpose of collecting a tax debt of the taxpayer.

Condition D is that the taxpayer's identity cannot readily be ascertained by other means from the information held by the officer.

This paragraph applies for the purpose of checking the tax position of F10, or for the purpose of collecting a tax debt of, a class of persons as for the purpose of checking the tax position of F10, or for the purpose of collecting a tax debt of, a single person (and references to “the taxpayer” are to be read accordingly).

In this Schedule, “information notice” means a notice under paragraph 1, 2, F704A,F57, 5 or 5A.

An information notice may specify or describe the information or documents to be provided or produced.

If an information notice is given with the approval of the F201tribunal , it must state that it is given with that approval.

A decision of the tribunal under paragraph 3, 4 F186, 4A or 5 is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).

An officer of Revenue and Customs must not specify a place that is used solely as a dwelling.

The production of a document in compliance with an information notice is not to be regarded as breaking any lien claimed on the document.

Where an information notice requires a person to produce a document, the person may comply with the notice by producing a copy of the document, subject to any conditions or exceptions set out in regulations made by the Commissioners.

The powers under this paragraph do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

In this Schedule—

• “business assets” means assets that an officer of Revenue and Customs has reason to believe are owned, leased or used in connection with the carrying on of a business by any person F50(but see sub-paragraph (4)),

• “business documents” means documents (or copies of documents)—

  1. a

     that relate to the carrying on of a business by any person, and

  2. b

     that form part of any person's statutory records, and

• “business premises”, in relation to a person, means premises (or any part of premises) that an officer of Revenue and Customs has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person.

In sub-paragraph (1), the reference to a person's tax position does not include a reference to a person's position as regards soft drinks industry levy.

The powers under this paragraph may be exercised whether or not the identity of that person is, or the individual identities of those persons are, known to the officer.

The powers under this paragraph do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

In relation to an involved third party, “relevant documents” and “relevant tax” are defined in paragraph 61A.

The powers under this paragraph do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

Terms used both in F187this paragraph and in VATA 1994 have the same meaning F125here as they have in that Act.

The notice referred to in sub-paragraph (3) must state the possible consequences of obstructing the officer in the exercise of the power.

If a notice referred to in sub-paragraph (3) is given F194in respect of an inspection approved by the F74tribunal (see paragraph 13), it must state that F148the inspection has been so approved.

An officer of Revenue and Customs may enter and inspect premises for the purpose of valuing the premises if the valuation is reasonably required for the purpose of checking any person's position as regards income tax or corporation tax.

A person who the officer considers is needed to assist with the valuation, measurement or determination may enter and inspect the premises or property with the officer.

An inspection under paragraph 12A may be carried out only if condition A or B is satisfied.

A notice under sub-paragraph (4)(b) must state the possible consequences of obstructing the officer in the exercise of the power.

If a notice is given under this paragraph in respect of an inspection approved by the tribunal (see paragraph 13), it must state that the inspection has been so approved.

An officer of Revenue and Customs may ask the F124tribunal to approve an inspection under this Part of this Schedule F134(and for the effect of obtaining such approval see paragraph 39 (penalties)).

An application for approval under this paragraph may be made without notice F185(except as required under sub-paragraph (2A)).

Paragraph (c) of sub-paragraph (2A) does not apply if the tribunal is satisfied that the occupier of the premises cannot be identified.

A decision of the tribunal under this paragraph is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).

The removal of a document under this paragraph is not to be regarded as breaking any lien claimed on the document.

Where a document removed under this paragraph is lost or damaged, the Commissioners are liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.

In this paragraph references to a document include a copy of a document.

An information notice does not require a person to provide or produce personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984) or information contained in such records, subject to sub-paragraph (3).

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Where a person has made a tax return in respect of a chargeable period under section 8, 8A or 12AA of TMA 1970 (returns for purpose of income tax and capital gains tax), a taxpayer notice may not be given for the purpose of checking that person's income tax position or capital gains tax position in relation to the chargeable period.

Where a person has made a tax return in respect of a chargeable period under paragraph 3 of Schedule 18 to FA 1998 (company tax returns), a taxpayer notice may not be given for the purpose of checking that person's corporation tax position in relation to the chargeable period.

Sub-paragraphs (1) and (2) do not apply where, or to the extent that, any of conditions A to F177E is met.

Condition C is that the notice is given for the purpose of obtaining any information or document that is also required for the purpose of checking F111the person's F53position as regards any tax other than income tax, capital gains tax or corporation tax.

Condition D is that the notice is given for the purpose of obtaining any information or document that is required (or also required) for the purpose of checking the person's position as regards any deductions or repayments F94of tax or withholding of income referred to in paragraph 64(2) F149or (2A) (PAYEetc).

Condition E is that the notice is given for the purpose of obtaining any specified relevant transfer pricing information or documents.

In this paragraph references to the person who made the return are only to that person in the capacity in which the return was made.

For the purposes of paragraph 21 any reference to the making by a person of a return under section 8 or 8A of TMA 1970 includes the making by the person of a return under Schedule 2 to FA 2019.

In the application of paragraph 21 in relation to a return under Schedule 2 to FA 2019, the return is to be treated as if it required a self-assessment of an amount of capital gains tax.

For the purposes of paragraph 21, the definition of “the notice of enquiry” in its application to a return under Schedule 2 to FA 2019 needs to be read in the light of the provision made by paragraph 20 of that Schedule.

Where a person has delivered a land transaction return under section 76 of FA 2003 (returns for purposes of stamp duty land tax) in respect of a transaction, a taxpayer notice may not be given for the purpose of checking that person's stamp duty land tax position in relation to that transaction.

Sub-paragraph (1) does not apply where, or to the extent that, any of conditions F190A to D is met.

In sub-paragraph (3) “notice of enquiry” means a notice under paragraph 12 of Schedule 10, or paragraph 7 of Schedule 11A, to FA 2003.

Condition C is that the notice is given for the purpose of obtaining any information or document that is also required for the purpose of checking that person's position as regards a tax other than stamp duty land tax.

Where condition D is met (and not any of conditions A to C), a taxpayer notice may not be given by virtue of this paragraph after the end of the period of 4 years beginning with the effective date of the transaction (but see sub-paragraph (9) in relation to PAIF seeding relief and COACS seeding relief).

Where condition D is met because the notice is given for the purpose of checking whether the relief is withdrawn to any extent under a paragraph of Schedule 7A to FA 2003 (PAIF seeding relief and COACS seeding relief), the reference in sub-paragraph (8) to the effective date of the transaction is to be read as a reference to the first day of the control period within the meaning of that Schedule (see paragraph 21 of that Schedule).

“Effective date” has the same meaning for the purposes of sub-paragraph (8) as for the purposes of Part 4 of FA 2003 (see section 119 of that Act).

Sub-paragraph (1) does not apply where, or to the extent that, any of conditions A to C is met.

In sub-paragraph (3) “notice of enquiry” means a notice under paragraph 8 of Schedule 33 to FA 2013 or paragraph 7 of Schedule 11A to FA 2003 (as applied by paragraphs 28(2) and 31(3) of Schedule 33 to FA 2013).

Condition C is that the notice is given for the purpose of obtaining any information or document that is also required for the purpose of checking that person's position as regards a tax other than annual tax on enveloped dwellings.

In this Schedule references to a “single-dwelling interest” are to be read in accordance with section 108 of FA 2013.

For the purpose of this Schedule, information or a document is privileged if it is information or a document in respect of which a claim to legal professional privilege, or (in Scotland) to confidentiality of communications as between client and professional legal adviser, could be maintained in legal proceedings.

The Commissioners may by regulations make provision for the resolution by the F11tribunal of disputes as to whether any information or document is privileged.

Sub-paragraph (1) has effect subject to paragraph 26.

Sub-paragraph (1) has effect subject to paragraph 26.

In this paragraph—

• “relevant communications” means communications between the tax adviser and—

  1. a

     a person in relation to whose tax affairs he has been appointed, or

  2. b

     any other tax adviser of such a person,

  the purpose of which is the giving or obtaining of advice about any of those tax affairs, and

• “tax adviser” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person).

Paragraphs 24(1) and 25(1) are not disapplied by sub-paragraph (1) or (2) if the information in question has already been provided, or a document containing the information in question has already been produced, to an officer of Revenue and Customs.

This paragraph applies where paragraph 24(1) or 25(1) is disapplied in relation to a document by paragraph 26(1) or (2).

An information notice that requires the document to be produced has effect as if it required any part or parts of the document containing the information mentioned in paragraph 26(1) or (2) to be produced.

Where a taxpayer is given a taxpayer notice, the taxpayer may appeal F67... against the notice or any requirement in the notice.

Sub-paragraph (1) does not apply to a requirement in a taxpayer notice to provide any information, or produce any document, that forms part of the taxpayer's statutory records.

Sub-paragraph (1) does not apply if the F153tribunal approved the giving of the notice in accordance with paragraph 3.

Where a person is given a third party notice, the person may appeal F128... against the notice or any requirement in the notice on the ground that it would be unduly onerous to comply with the notice or requirement.

Sub-paragraph (1) does not apply to a requirement in a third party notice to provide any information, or produce any document, that forms part of the taxpayer's statutory records.

Sub-paragraph (1) does not apply if the F82tribunal approved the giving of the notice in accordance with paragraph 3.

Notice of an appeal under this Part of this Schedule must state the grounds of appeal.

Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 a decision of the tribunal on an appeal under this Part of this Schedule is final.

Subject to this paragraph, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this Part of this Schedule as they have effect in relation to an appeal against an assessment to income tax.

Paragraph 3(1) (requirement for consent to, or approval of, third party notice) does not apply to such a notice.

Where a person is given such a notice, the person may not appeal F37... against the notice or any requirement in the notice.

Sections 5 F182... and 15 of, and Schedule 4 to, VATA 1994, and any orders made under those provisions, apply for the purposes of this paragraph as if it were part of that Act.

This paragraph applies to a third party notice or a notice under paragraph 5 if it refers only to information or documents that relate to any pensions matter.

In relation to a notice to which this paragraph applies that refers only to information or documents relating to a matter within sub-paragraph (2)(d) or (e), paragraph 20 (old documents) has effect as if the reference to 6 years were to 10 years.

A person may not appeal against a requirement in the notice to provide any information, or produce any document, that forms part of any person's statutory records.

Where the notice relates to a matter within sub-paragraph (2)(a) or (b), the officer of Revenue and Customs who gives the notice must give a copy of the notice to the scheme administrator in relation to the pension scheme.

Where the notice relates to a matter within sub-paragraph (2)(c), the officer of Revenue and Customs who gives the notice must give a copy of the notice to the responsible person in relation to the employer-financed retirement benefits scheme.

Where the notice relates to a matter within sub-paragraph (2)(d) or (e), the officer of Revenue and Customs who gives the notice must give a copy of the notice to the scheme manager in relation to the pension scheme.

Sub-paragraphs (6) F52to (7A) do not apply if the notice is given to a person who, in relation to the scheme or annuity to which the notice relates, is a prescribed description of person.

This paragraph applies where an undertaking is a parent undertaking in relation to another undertaking (a subsidiary undertaking).

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

In this paragraph “parent undertaking”, “subsidiary undertaking” and “undertaking” have the same meaning as in the Companies Acts (see sections 1161 and 1162 of, and Schedule 7 to, the Companies Act 2006 (c. 46)).

Paragraph 21 (restrictions on giving taxpayer notice where taxpayer has made tax return) does not apply in relation to a taxpayer notice given to the seller.

F97Chapter 7 of Part 14 of CTA 2010 applies for the purposes of determining when there has been a change in the ownership of a company.

This paragraph applies where a business is carried on by two or more persons in partnership.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Paragraph 21 (restrictions on giving taxpayer notice where taxpayer has made tax return) does not apply in relation to the notice.

“Herd basis election” means an election under Chapter 8 of Part 2 of ITTOIA 2005 or Chapter 8 of Part 3 of CTA 2009.

Paragraph 21 (restrictions on giving taxpayer notice where taxpayer has made tax return) does not apply in relation to the notice.

This paragraph applies to an information notice given to a relevant person in an MNE Group (“A”) to the extent that the notice refers to specified relevant transfer pricing documents.

F71The person is liable to a penalty of £300.

The reference in this paragraph to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, a document in breach of paragraph 42 or 43.

This paragraph applies if the failure or obstruction mentioned in paragraph 39(1) continues after the date on which a penalty is imposed under that paragraph in respect of the failure or obstruction.

The person is liable to a further penalty or penalties not exceeding £60 for each subsequent day on which the failure or obstruction continues.

Condition A is that the inaccuracy is careless or deliberate.

An inaccuracy is careless if it is due to a failure by the person to take reasonable care.

Condition B is that the person knows of the inaccuracy at the time the information is provided or the document produced but does not inform HMRC at that time.

The person is liable to a penalty not exceeding £3,000.

Where the information or document contains more than one inaccuracy, a penalty is payable for each inaccuracy.

If it appears to the Treasury that there has been a change in the value of money since the last relevant date, they may by regulations substitute for the sums for the time being specified in paragraphs 39(2) F202, 40(2) and 40A(5) such other sums as appear to them to be justified by the change.

A person must not conceal, destroy or otherwise dispose of, or arrange for the concealment, destruction or disposal of, a document that is the subject of an information notice addressed to the person (subject to sub-paragraphs (2) and (3)).

Sub-paragraph (1) does not apply if the person acts after the document has been produced to an officer of Revenue and Customs in accordance with the information notice, unless an officer of Revenue and Customs has notified the person in writing that the document must continue to be available for inspection (and has not withdrawn the notification).

Sub-paragraph (1) does not apply, in a case to which paragraph 8(1) applies, if the person acts after the expiry of the period of 6 months beginning with the day on which a copy of the document was produced in accordance with that paragraph unless, before the expiry of that period, an officer of Revenue and Customs made a request for the original document under paragraph 8(2)(b).

A person must not conceal, destroy or otherwise dispose of, or arrange for the concealment, destruction or disposal of, a document if an officer of Revenue and Customs has informed the person that the document is, or is likely, to be the subject of an information notice addressed to that person (subject to sub-paragraph (2)).

Liability to a penalty under paragraph 39 or 40 does not arise if the person satisfies HMRC or F31(on an appeal notified to the tribunal) the tribunal that there is a reasonable excuse for the failure or the obstruction of an officer of Revenue and Customs.

An assessment of a penalty under paragraph 39 or 40 must be made F208within the period of 12 months beginning with the date on which the person became liable to the penalty, subject to sub-paragraph (3).

But sub-paragraph (1)(b) does not give a right of appeal against the amount of an increased daily penalty payable as a result of paragraph 49A.

Notice of an appeal under paragraph 47 must state the grounds of appeal.

On an appeal under F84paragraph 47(1)(a)F136that is notified to the tribunal, the tribunal may confirm or cancel the decision.

Subject to this paragraph and paragraph 49, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this Part of this Schedule as they have effect in relation to an appeal against an assessment to income tax.

A penalty under paragraph 39 F166, 40 or 40A may be enforced as if it were income tax charged in an assessment and due and payable.

If this paragraph applies, an officer of Revenue and Customs may make an application to the tribunal for an increased daily penalty to be F15assessable on the person.

The new maximum amount may not be more than £1,000.