Finance Act 2008

Power to obtain information and documents from taxpayerU.K.

1(1)An officer of Revenue and Customs may by notice in writing require a person (“the taxpayer”)—U.K.

(a)to provide information, or

(b)to produce a document,

if the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position [F1or for the purpose of collecting a tax debt of the taxpayer].

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