Commentary

A6.301A Integration of information and inspection powers

Administration and compliance

A6.301A Integration of information and inspection powers

A6.301A Integration of information and inspection powers

Since the introduction of self-assessment, HMRC's powers to ensure that taxpayers comply with their obligations to make returns and payment of tax due have provided a statutory framework for self-assessment enquiries (see A6.302–A6.304).

Finance Act 2008 introduced a new common compliance checking structure giving HMRC more power to obtain information and documents and a new power to inspect businesses (see A6.316)1. This took effect on 1 April 2009, applying to any information request or inspection activity carried out on or after that date and replacing a range of separate powers that existed before

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