The Finance Act 2011, Schedule 23 (Data-gathering Powers) (Amendment) (EU Exit) Regulations 2019

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations are made in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU and insert a new paragraph and sub-paragraph into Schedule 23 to the Finance Act 2011 (“Schedule 23”).

Schedule 23 allows HMRC to issue a notice in writing to a relevant data-holder to require that data-holder to provide relevant data. The categories of relevant data-holders are set out in Part 2 of Schedule 23. These Regulations insert a new paragraph 15A into Part 2 to add postal operators as a new category of relevant data-holder. Postal operators are defined in the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 as persons who provide the service of conveying postal packets from one place to another by post, or persons who provide any of the incidental services of receiving, collecting, sorting and delivering postal packets.

The amendment in regulation 2(2) provides that the power to require a postal operator to provide relevant data is only exercisable by HMRC in relation to the discharge of HMRC’s tax functions relating to value added tax.

This instrument will be covered by an overarching HMRC impact assessment (third edition) which will be published and available on the website at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.