Commentary

V21.176 Information and evidence

Part V21 Climate change levy

V21.176 Information and evidence

V21.176 Information and evidence

Provision of information

Every person involved (in whatever capacity) in making or receiving supplies of taxable commodities, or in any connected activities, must provide HMRC with such information or documents relating to the matters in which he is or has been involved as HMRC may reasonably require1. Information so required must be provided to HMRC within such period after being required, and in such form, as HMRC may reasonably require2.

In general, if a person fails to provide information which he is required to provide hereunder, he is liable to a penalty of £300, and to a further penalty of £60 for every day after that that the taxpayer fails to comply3.

Liability to such a penalty does not arise if the person required to provide the information satisfies HMRC or, on appeal, an appeal tribunal that there was a reasonable excuse for the failure4.

Where, by reason of any failure by any person to provide this information that person is convicted of an offence (whether under the CCL rules or otherwise), that person is not by reason of that failure liable also to a further penalty under this rule5.

Records

HMRC may by regulations impose obligations to keep records on persons who are, or are required to be, registered6. Such regulations may be framed by reference to such records as may be stipulated in any notice published by HMRC under the regulations and not withdrawn by a further notice7. These may8:

  1.  

    •     require any records kept in pursuance of

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