A6.303 Information powers

A6.303 Information powers

For information powers for returns under enquiry see A6.405. For information powers under compliance checks see Division A6.6.

The notice is a first party notice only, ie served on the taxpayer whose return is the subject of the enquiry. Formal requests for information from third parties may also be made (see A6.612). The notice is usually given at the beginning of an enquiry, but can in fact be given at any time during the enquiry.

For commentary on the conditions attached to this notice and the production of documents in connection with an enquiry, see A6.405. For commentary on

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