Commentary

V5.241A Powers in relation to tax agents

Part V5 Compliance, enforcement and appeals

V5.241A Powers in relation to tax agents

V5.241A Powers in relation to tax agents

Introduction

With effect from 1 April 2013, FA 2012, s 223 and Sch 38 make provision regarding the powers of HMRC to obtain documents from tax agents who engage in dishonest conduct, impose penalties on them and publish their details. This paragraph deals with the power of HMRC to obtain documents; for details of the sanctions which HMRC may impose, see V5.360F.

Power to require production of relevant documents

HMRC may, by notice (a 'file access notice'), require the production of 'relevant documents' by:

  1.  

    •     a tax agent (ie an individual who, in the course of business, assists other persons with their tax affairs1), or

  2.  

    •     any other person who HMRC believes may hold such documents2.

  3.  

    Individuals can be tax agents even if they (or the organisations for which they work) are appointed (a) indirectly, or (b) at the request of someone other than the client.

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