Production of accounts, books and other information

A4.150 General

It will be seen from previous articles in this Division that HMRC have considerable powers to obtain information about the affairs of a taxpayer to assist them in ensuring that he pays the correct amount of tax. However, there may be circumstances in which the particular powers described above do not produce all the information that an HMRC officer considers necessary.

HMRC have additional information powers, contained in FA 2008, Sch 361, which provides a common compliance checking structure and delivers a more flexible approach involving a wide range of checks

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