Commentary

A4.101 HMRC's general power to require returns

Administration and compliance

A4.101 HMRC's general power to require returns

Part A4     Returns, assessment and collection

Contents of Part A4

A4.1     Returns and obligations

A4.2     Claims and elections

A4.3     Assessments

A4.4     Deduction of tax at source

A4.5     Penalties

A4.6     Collection of tax

Division A4.1     Returns and obligations

For updates affecting this Division please see Part A0 Updates

Returns and obligations—introduction

A4.101 HMRC's general power to require returns

To enable HMRC1 to carry out the administration of the duties imposed by the Taxes Acts, the legislation contains provisions that empower them and their officers to obtain information about persons who are, or may be, liable to tax2.

The most important of these powers is

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