Commentary

A6.350 Power to obtain information

Administration and compliance

A6.350 Power to obtain information

Powers relating to state aid data

A6.350 Power to obtain information

HMRC's powers to request information on state aid are generally restricted for the purpose of checking a tax position, for example checking the amount of the claim is correct or checking a tax position in a tax return. Provisions give HMRC additional powers, for the purpose of complying with post withdrawal obligations in relation to state aids granted through tax advantages, to1:

  1.  

    •     require information to be provided by the beneficiary as a condition of entitlement for tax relief

  2.  

    •     require information to be provided for the purpose of checking that state aid requirements have been fulfilled, and

  3.  

    •     disclose information through a legal gateway for the purpose of publication

Introduction and background to state aid

Post IP completion day, under the 'level playing field' provisions of the TCA, the UK has the ability to establish its own state aid or subsidy control system. On 30 June 2021, the Government published the Subsidy Control Bill which set out details of how the UK subsidy control system will operate. However, the application of EU state aid law (at least in respect of trading in goods) continues to apply in Northern Ireland, as set out in Article 10 and Annex 5 of the Northern Ireland Protocol.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial