A6.903 HMRC powers

A6.903 HMRC powers

HMRC information and inspection powers stem from a common compliance checking structure, and the legislation allows for a flexible approach, involving a wide range of checks, that is geared to different taxpayer behaviours1. The PAYE regulations relating to inspection of employers' records reflect this2.

An HMRC officer may issue a notice in writing to a person requiring that person to provide information or produce a document if that information or document is 'reasonably required' by the officer for the purpose of checking the taxpayer's 'tax position'. The issue of a notice under these provisions does not require a

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