Self-assessment powers
A6.302 Self-assessment powers—overview
HMRC has powers to ensure that taxpayers comply with their obligations to make returns and payment of tax due. These powers also provide a statutory framework for enquiry and investigation work. Returns are initially processed routinely, subject to HMRC's right to enquire into the return at a later stage.
The table below summarises the most common statutory provisions:
| HMRC powers |
| Individuals | Partnerships | Companies |
| | | |
| Enquire into a return | TMA 1970, s 9A | TMA 1970, s 12AC | FA 1998, Sch 18, Pt IV, para 24 |
| Call for documents | FA 2008, Sch 36 | FA 2008, Sch 36 | FA 2008, |
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