HMRC powers and enquiries

FORTHCOMING CHANGES relating to consultations and other developments in respect of (1) HMRC information powers, (2) HMRC data-gathering powers, (3) modernising debt collection for non-paying businesses, and (4) HMRC enquiry and assessment powers: (1) On the 27 April 2023 Tax Administration and Maintenance Day, the previous Conservative government published a call for evidence on how HMRC’s information and data-gathering powers could be updated to enable digital transformation of taxpayer services, improve HMRC’s compliance capabilities, and reduce administrative burden. With a closing date of 20 July 2023, the call for evidence sought views on, among other things: (i) how to reform and improve information and data-gathering from third parties, drawing on international best practice; (ii) opportunities to update HMRC’s third-party information and data-gathering powers and safeguards; and (iii) improvements to the process by which HMRC issues information notices requiring a taxpayer or third party to provide information, data or documents. At Spring Statement 2025, the government published a summary of responses to that call for evidence as Annex C to a consultation entitled 'Better use of new and improved third-party data to make it easier to pay tax right