A4.411 Inspection of declarationsInformation and inspection powers across all the major taxes are covered by FA 2008, Sch 36. HMRC may require a relevant financial institution to produce all books, documents and other records, or such of these as may be specified, either in the possession of, or under the control, of the relevant financial institution, for inspection at such time and place as that officer may reasonably require1.
Information and inspection powers across all the major taxes are covered by FA 2008, Sch 36. HMRC may require a relevant financial institution to produce all books, documents and other records, or such of these as may be specified, either in the possession of, or under the control, of the relevant financial institution, for inspection at such time and place as that officer may reasonably require1.
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