Commentary

A1.112 Sources of information available to HMRC

Administration and compliance

A1.112 Sources of information available to HMRC

Administration and procedure

A1.112 Sources of information available to HMRC

A person may be required to make a return specifying each separate source of income, the amount from each source, payments qualifying for relief (formerly known as charges on income), capital gains and assets acquired. These returns include information as to the income, payments, acquisitions and disposals of other parties. Many other returns and lists may be required to be made by various persons and bodies1.

In addition to the formidable array of information which the inspector is empowered to obtain, information is obtained by tax offices from

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial