Commentary

A4.116 Lodgers and inmates

Administration and compliance

A4.116 Lodgers and inmates

A4.116 Lodgers and inmates

Note that these provisions are repealed with effect from 31 March 2012 and replaced with new data-gathering powers under FA 2011, Sch 23, see A6.325–A6.345.

Provision is made1 for particulars to be given by a person of 'every lodger or inmate resident in his dwelling house' when required to do so by HMRC. Details can thus be made available to HMRC of residents in hotels and guest houses who are not already assessed at any other place of residence.

Penalties may be imposed for failure to deliver such a return: see

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