A6.315 Orders for the delivery of documents

Administration and compliance

A6.315 Orders for the delivery of documents

A6.315 Orders for the delivery of documents

HMRC has additional powers to obtain documents for use as evidence in a criminal investigation of suspected serious tax fraud without the need in many cases to seek authority to enter and search premises to obtain documents1. It is intended that these powers are used to obtain documents from banks, lawyers, accountants and others who have business connections with the taxpayer but are unaware of the suspected fraud.

Following the amendments to HMRC powers enacted in Finance Act 2007, existing powers under this legislation were retained, but their use has been limited to cases in which special procedure material (see A7.431) is not involved2.

Application for an order

The powers can only be exercised by an authorised HMRC officer, who must satisfy, on oath, an appropriate judicial authority3:


    •     that there is reasonable ground for suspecting that serious tax fraud has been or is about to be committed, and


    •     that documents which may be required as evidence in criminal proceedings in respect of that fraud may be in the possession of any

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