Commentary

A7.246 Requirement to provide further information

Administration and compliance

A7.246 Requirement to provide further information

A7.246 Requirement to provide further information

Where a person has provided the prescribed information about a notifiable proposal or arrangement1 on or after 17 July 2014, HMRC may require that person to provide documents or further information about the proposal or arrangement (in addition to that already supplied)2 in the form and manner specified by them3. The details requested must be supplied within ten working days of the day on which they are requested, or within such longer period as HMRC allow4. A working day excludes weekends and Bank Holidays5. Thus dealing with a DOTAS investigation is a serious matter

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