Commentary

Section A6.306 Section 20 powers

Administration and compliance

Section A6.306 Section 20 powers

Section 20 powers

A6.306 Section 20 powers

HMRC's information powers and powers to enter premises and remove documents under TMA 1970, ss 20–20D, which were not specific to self-assessment enquiries and were not dependent on the existence of any assessment or appeal, were repealed and superseded (with effect from 1 December 20071 in the case of powers of entry and 1 April 2009 in the case of information powers), but prior to that, in consequence of HMRC's self-assessment powers, information powers under TMA 1970, s 20 were usually needed only in investigations or in cases where no return had

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