Search Legislation

Finance Act 2008

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 5A

 Help about opening options

Changes to legislation:

Finance Act 2008, Paragraph 5A is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F15A(1)An authorised officer of Revenue and Customs may by notice in writing require a person to provide relevant information about another person (“the taxpayer”) if conditions A to D are met.U.K.

(2)Condition A is that the information is reasonably required by the officer for the purpose of checking the tax position of the taxpayer [F2or for the purpose of collecting a tax debt of the taxpayer].

(3)Condition B is that—

(a)the taxpayer's identity is not known to the officer, but

(b)the officer holds information from which the taxpayer's identity can be ascertained.

(4)Condition C is that the officer has reason to believe that—

(a)the person will be able to ascertain the taxpayer's identity from the information held by the officer, and

(b)the person obtained relevant information about the taxpayer in the course of carrying on a business.

(5)Condition D is that the taxpayer's identity cannot readily be ascertained by other means from the information held by the officer.

(6)Relevant information” means all or any of the following—

(a)name,

(b)last known address, and

(c)date of birth (in the case of an individual).

(7)This paragraph applies for the purpose of checking the tax position of [F3, or for the purpose of collecting a tax debt of,] a class of persons as for the purpose of checking the tax position of [F3, or for the purpose of collecting a tax debt of,] a single person (and references to “the taxpayer” are to be read accordingly).]

Textual Amendments

F1Sch. 36 para. 5A and cross-heading inserted (with effect in accordance with s. 224(7) of the amending Act) by Finance Act 2012 (c. 14), s. 224(2)

F2Words in Sch. 36 para. 5A(2) inserted (with effect in accordance with s. 127(8) of the amending Act) by Finance Act 2021 (c. 26), s. 127(5)(a)

F3Words in Sch. 36 para. 5A(7) inserted (with effect in accordance with s. 127(8) of the amending Act) by Finance Act 2021 (c. 26), s. 127(5)(b)

Back to top

Options/Help