SCHEDULES
SCHEDULE 13Stamp duty land tax: information powers
Part 1Power of authorised officer to call for documents or information from taxpayer
Notice requiring taxpayer to deliver documents or provide information
F61
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Requirement of consent of the tribunal
F62
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contents of notice under this Part
F63
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Summary of reasons to be given
F64
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to take copies of documents etc
F65
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 2Power of authorised officer to call for documents from third party
Notice requiring documents to be delivered or made available
F66
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Requirement of consent of the tribunal
F67
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contents of notice under paragraph 6
F68
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Copy of notice to be given to taxpayer
F69
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Summary of reasons to be given
F610
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to give notice relating to unnamed taxpayer or taxpayers
F611
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contents of notice under paragraph 11
F612
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to take copies of documents etc
F613
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 3Power to call for papers of tax accountant
Power to call for papers of tax accountant
14
1
Where a person who has stood in relation to others as a tax accountant—
a
is convicted of an offence in relation to tax by or before a court in the United Kingdom, or
b
has a penalty imposed on him under section 96 (assisting in preparation of incorrect return etc),
an authorised officer of the Board may by notice in writing require that person to deliver to him such documents as are in his possession or power and (in the officer’s reasonable opinion) contain information relevant to any tax liability to which any client of his is or has been, or may be or have been, subject, or to the amount of any such liability.
2
An “authorised officer of the Board” means an officer of the Board authorised for the purposes of this Part of this Schedule.
3
Before a person is given a notice under this paragraph he must be given a reasonable opportunity to deliver the documents in question.
No application for consent under paragraph 16 shall be made unless he has been given that opportunity.
When notice may be given
15
1
No notice under paragraph 14 may be given for so long as an appeal is pending against the conviction or penalty.
2
For the purposes of sub-paragraph (1)—
a
an appeal is treated as pending (where one is competent but has not been brought) until the expiration of the time for bringing it or, in the case of a conviction in Scotland, until the expiration of 28 days from the date of conviction; and
b
references to an appeal include a further appeal, but in relation to the imposition of a penalty do not include an appeal against the amount of the penalty.
3
No notice may be given under paragraph 14 by reference to a person’s conviction or the imposition on him of a penalty after the end of the period of twelve months beginning with the date on which the power to give such a notice was first exercisable in his case by virtue of that conviction or penalty.
Requirement of consent of appropriate judicial authority
16
1
The consent of the appropriate judicial authority is required for the giving of a notice under paragraph 14.
2
Consent shall not be given unless that authority is satisfied that in all the circumstances the officer is justified in proceeding under that paragraph.
3
The appropriate judicial authority is—
a
in England and Wales, a circuit judge;
b
in Scotland, a sheriff;
c
in Northern Ireland, a county court judge.
Contents of notice
17
1
A notice under paragraph 14 must—
a
specify or describe the documents to which it relates, and
b
require the documents to be delivered within such time as may be specified in the notice.
2
The period specified for complying with the notice must not be less than 30 days after the date of the notice.
Power to take copies of documents etc
18
The officer to whom documents are delivered in pursuance of a notice under paragraph 14 may take copies of them or of extracts from them.
Part 4Restrictions on powers under Parts 1 to 3
Introduction
19
The provisions of F16Part 3 of this Schedule have effect subject to the following restrictions.
Personal records or journalistic material
20
1
F17Part 3 of this Schedule does not apply—
a
to documents that are personal records or journalistic material, or
b
to information contained in any personal records or journalistic material.
2
In sub-paragraph (1)—
“personal records” means personal records as defined in section 12 of the Police and Criminal Evidence Act 1984 (c. 60) or, in Northern Ireland, in Article 14 of the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)); and
“journalistic material” means journalistic material as defined in section 13 of that Act or, in Northern Ireland, in Article 15 of that Order.
Documents or information relating to pending appeal
21
F151
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F152
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
A notice under Part 3 of this Schedule does not oblige a person to deliver documents relating to the conduct of a pending appeal by the client.
4
An “appeal” here means an appeal relating to tax.
Barristers, advocates and solicitors
22
1
2
F33
“Relevant lawyer” means a barrister, advocate, solicitor or other professional legal adviser communications with whom may be the subject of a claim to legal privilege.
4
“Legal privilege” here has the same meaning as in paragraph 35 of this Schedule.
Provision of copies instead of original documents
23
1
2
The copies must be photographic or otherwise by way of facsimile.
3
If so required by the officer (or, as the case may be, the Board) in the case of any documents specified in the requirement, the originals must be made available for inspection by a named officer of the Board.
4
Failure to comply with such a requirement counts as failure to comply with the notice.
Documents originating more than six years before date of notice
F1824
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Documents subject to legal privilege
25
1
2
“Legal privilege” here has the same meaning as in paragraph 35 of this Schedule.
Documents belonging to auditor or tax adviser
F726
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Documents belonging to auditor or tax adviser: information to be disclosed
F727
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 5Powers of board to call for documents or information
Notice requiring delivery of documents or provision of information
F728
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contents of notice
F729
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to take copies of documents etc
F730
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exclusion of personal records or journalistic material
F731
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 6Order of judicial authority for the delivery of documents
Order for the delivery of documents
32
1
The appropriate judicial authority may make an order under this paragraph if satisfied on information on oath given by an authorised officer of the Board—
a
that there is reasonable ground for suspecting that an offence involving serious fraud in connection with, or in relation to, stamp duty land tax has been or is about to be committed, and
b
that documents that may be required as evidence for the purposes of any proceedings in respect of such an offence are or may be in the power or possession of any person.
2
An order under this paragraph is an order requiring the person who appears to the authority to have in his possession or power the documents specified or described in the order to deliver them to an officer of the Board within—
a
ten working days after the day on which notice of the order is served on him, or
b
such shorter or longer period as may be specified in the order.
For this purpose a “working day” means any day other than a Saturday, Sunday or public holiday.
3
The appropriate judicial authority is—
a
in England and Wales, a circuit judge;
b
in Scotland, a sheriff;
c
in Northern Ireland, a county court judge.
4
Where in Scotland the information relates to persons residing or having places of business at addresses situated in different sheriffdoms—
a
an application for an order may be made to the sheriff for the sheriffdom in which any of the addresses is situated, and
b
where the sheriff makes an order in respect of a person residing or having a place of business in his own sheriffdom, he may also make orders in respect of all or any of the other persons to whom the information relates (whether or not they have an address within the sheriffdom).
5
In sub-paragraph (1) an “authorised officer of the Board” means an officer of the Board authorised by the Board for the purposes of this Part of this Schedule.
6
The Inland Revenue may make provision by regulations as to—
a
the procedures for approving in any particular case the decision to apply for an order under this Part of this Schedule, and
b
the descriptions of officer by whom such approval may be given.
Notice of application for order
33
1
A person is entitled—
a
to notice of the intention to apply for an order against him under paragraph 32, and
b
to appear and be heard at the hearing of the application,
unless the appropriate judicial authority is satisfied that this would seriously prejudice the investigation of the offence.
2
The Inland Revenue may make provision by regulations as to the notice to be given, the contents of the notice and the manner of giving it.
Obligations of person given notice of application
34
1
A person who has been given notice of intention to apply for an order under paragraph 32 must not—
a
conceal, destroy, alter or dispose of any document to which the application relates, or
b
disclose to any other person information or any other matter likely to prejudice the investigation of the offence to which the application relates.
This is subject to the following qualifications.
2
Sub-paragraph (1)(a) does not prevent anything being done—
a
with the leave of the appropriate judicial authority,
b
with the written permission of an officer of the Board,
c
after the application has been dismissed or abandoned, or
d
after any order made on the application has been complied with.
3
Sub-paragraph (1)(b) does not prevent a professional legal adviser from disclosing any information or other matter—
a
to, or to a representative of, a client of his in connection with the giving by the adviser of legal advice to the client, or
b
to any person—
i
in contemplation or, or in connection with, legal proceedings, and
ii
for the purposes of those proceedings.
This sub-paragraph does not apply in relation to any information or other matter that is disclosed with a view to furthering a criminal purpose.
4
A person who fails to comply with the obligation in sub-paragraph (1)(a) or (b) may be dealt with as if he had failed to comply with an order under paragraph 32.
Exception of items subject to legal privilege
35
1
This Part of this Schedule does not apply to items subject to legal privilege.
2
Items “subject to legal privilege” means—
a
communications between a professional legal adviser and his client or any person representing his client made in connection with the giving of legal advice to the client;
b
communications between a professional legal adviser and his client or any person representing his client, or between such an adviser or his client or any such representative and any other person, made in connection with or in contemplation of legal proceedings and for the purposes of such proceedings;
c
items enclosed with or referred to in such communications and made—
i
in connection with the giving of legal advice, or
ii
in connection with or in contemplation of legal proceedings and for the purposes of such proceedings,
when they are in possession of a person entitled to possession of them.
3
Items held with the intention of furthering a criminal purpose are not subject to legal privilege.
Resolution of disputes as to legal privilege
36
1
The Inland Revenue may make provision by regulations for the purposes of this Part of this Schedule for the resolution of disputes as to whether a document, or part of a document, is an item subject to legal privilege.
2
The regulations may, in particular, make provision as to—
a
the custody of the document whilst its status is being decided,
b
the appointment of an independent, legally qualified person to decide the matter,
c
the procedures to be followed, and
d
who is to meet the costs of the proceedings.
Complying with an order
37
1
The Inland Revenue may make provision by regulations as to how a person is to comply with an order under paragraph 32.
2
The regulations may, in particular, make provision as to—
a
the officer of the Board to whom the documents are to be produced,
b
the address to which the documents are to be taken or sent, and
c
the circumstances in which sending documents by post complies with the order.
3
Where an order relates to a document in electronic or magnetic form, the order shall be taken to require the person to deliver the information recorded in the document in a form in which it is visible and legible.
Document not to be retained if photograph or copy sufficient
38
Where a document delivered to an officer of the Board under this Part of this Schedule is of such a nature that a photograph or copy of it would be sufficient—
a
for use as evidence at a trial for an offence, or
b
for forensic examination or for investigation in connection with an offence,
it shall not be retained longer than is necessary to establish that fact and to obtain the photograph or copy.
Access to or supply of photograph or copy of documents delivered
39
1
If a request for permission to be granted access to a document that—
a
has been delivered to an officer of the Board under this Part of this Schedule, and
b
is retained by the Board for the purposes of investigating an offence,
is made to the officer in overall charge of the investigation by a person who had custody or control of the document immediately before it was so delivered, or by someone acting on behalf of any such person, the officer shall allow the person who made the request access to it under the supervision of an officer of the Board.
2
If a request for a photograph or copy of any such document is made to the officer in overall charge of the investigation by a person who had custody or control of the document immediately before it was so delivered, or by someone acting on behalf of any such person, the officer shall—
a
allow the person who made the request access to it under the supervision of an officer of the Board for the purpose of photographing or copying it, or
b
photograph or copy it, or cause it to be photographed or copied.
3
Where a document is photographed or copied under sub-paragraph (2)(b) the photograph or copy shall be supplied to the person who made the request.
4
The photograph or copy shall be supplied within a reasonable time from the making of the request.
5
There is no duty under this paragraph to grant access to, or to supply a photograph or copy of, a document if the officer in overall charge of the investigation for the purposes of which it was delivered has reasonable grounds for believing that to do so would prejudice—
a
that investigation,
b
the investigation of an offence other than the offence for the purposes of the investigation of which the document was delivered, or
c
any criminal proceedings that may be brought as a result of—
i
the investigation of which he is in charge, or
ii
any such investigation as is mentioned in paragraph (b).
6
The references in this paragraph to the officer in overall charge of the investigation is to the person whose name and address are endorsed on the order concerned as being the officer so in charge.
Sanction for failure to comply with order
40
1
A person who fails to comply with an order under this Part of this Schedule may be dealt with as if he had committed a contempt of the court.
2
For this purpose “the court” means—
a
in relation to an order made by a circuit judge, the Crown Court;
b
in relation to an order made by a sheriff, a sheriff court;
c
in relation to an order made by a county court judge in Northern Ireland, a county court in Northern Ireland.
Notice of order, etc
41
The Inland Revenue may make provision by regulations as to the circumstances in which notice of an order under paragraph 32, or of an application for such an order, is to be treated as having been given.
General provisions about regulations
42
Regulations under this Part of this Schedule may contain such incidental, supplementary and transitional provision as appears to the Inland Revenue to be appropriate.
F1Part 7Entry with warrant to obtain evidence of offence
F1Power to issue warrant
F143
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Meaning of offence involving serious fraud
F144
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Approval of application by Board
F145
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Extent of powers conferred by warrant
F146
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Exercise of powers conferred by warrant
F147
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Items subject to legal privilege
F148
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Procedure where documents etc are removed
F149
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Document not to be retained if photograph or copy sufficient
F150
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Access to or supply of photograph or copy of items removed
F151
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Endorsement and custody etc of warrant
F152
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 8Falsification etc of documents
Falsification etc of documents
53
1
A person commits an offence if he intentionally—
a
falsifies, conceals, destroys or otherwise disposes of, or
b
causes or permits the falsification, concealment, destruction or disposal of,
a document to which this paragraph applies.
2
This paragraph applies to any document that the person—
a
has been required by a notice under Part F103 of this Schedule, or an order under Part 6 of this Schedule, to deliver, or to deliver or make available for inspection, or
b
has been given an opportunity in accordance with paragraph F11... 14(3) to deliver, or to deliver or make available for inspection.
3
A person does not commit an offence under this paragraph if he acts—
a
with the written permission of F2the tribunal or an officer of the Board,
F12b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . or
c
after a copy has been delivered in accordance with paragraph 23(1) or 27(3) and the original has been inspected.
4
A person does not commit an offence under this paragraph as it applies by virtue of sub-paragraph (2)(a) if he acts after the end of the period of two years beginning with the date on which the notice is given or the order is made, unless before the end of that period an officer of the Board has notified the person, in writing, that the notice or order has not been complied with to his satisfaction.
5
A person does not commit an offence under this paragraph as it applies by virtue of sub-paragraph (2)(b) if he acts—
a
after the end of the period of six months beginning with the date on which an opportunity to deliver the document was given, or
b
after an application for consent to a notice being given in relation to the document has been refused.
6
A person guilty of an offence under this paragraph is liable—
a
on summary conviction, to a fine not exceeding the statutory maximum;
b
on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or to both.
Sch. 13 Pt. 7 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 16, Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)