A7.240 Information powers

Information and enforcement

A7.240 Information powers

Prior to 2007, HMRC had no powers to investigate suspected non-compliance with the disclosure rules. This changed, however, when new rules1 were brought in to:


    •     facilitate enquiries into suspected non-disclosure


    •     allow HMRC to require reasons to be given why a proposal or arrangement is not notifiable, and


    •     enable HMRC to apply to the Tribunal for an order that specified information be provided or that a proposal or arrangement is notifiable, with penalties for failure to comply with such an order2

These rules came into force on 19 July 2007, but apply

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