V18.177 Records—others

V18.177 Records—others

The following shall provide such information relating to contracts of insurance as HMRC may reasonably require1:

  1.  

    •     any person concerned in whatever capacity with an insurance business

  2.  

    •     any person who makes arrangements for other persons to enter into a contract of insurance

  3.  

    •     any person who is concerned with a business that is not an insurance business and is involved in the conclusion of any contract of insurance providing cover associated with that business

The information shall be provided within such time and in such a form as HMRC may reasonably require2.

HMRC can require any of these persons

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