Commentary

A4.411 Inspection of declarations

Administration and compliance

A4.411 Inspection of declarations

A4.411 Inspection of declarations

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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