- Latest available (Revised)
- Point in Time (01/04/2010)
- Original (As enacted)
Version Superseded: 01/04/2012
Point in time view as at 01/04/2010.
Finance Act 2008, Part 1 is up to date with all changes known to be in force on or before 15 August 2024. 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
1(1)An officer of Revenue and Customs may by notice in writing require a person (“the taxpayer”)—U.K.
(a)to provide information, or
(b)to produce a document,
if the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position.
(2)In this Schedule, “taxpayer notice” means a notice under this paragraph.
Commencement Information
I1Sch. 36 para. 1 in force at 1.4.2009 by S.I. 2009/404, art. 2
2(1)An officer of Revenue and Customs may by notice in writing require a person—U.K.
(a)to provide information, or
(b)to produce a document,
if the information or document is reasonably required by the officer for the purpose of checking the tax position of another person whose identity is known to the officer (“the taxpayer”).
(2)A third party notice must name the taxpayer to whom it relates, unless the [F1tribunal] has approved the giving of the notice and disapplied this requirement under paragraph 3.
(3)In this Schedule, “third party notice” means a notice under this paragraph.
Textual Amendments
F1Word in Sch. 36 para. 2(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(2)
Commencement Information
I2Sch. 36 para. 2 in force at 1.4.2009 by S.I. 2009/404, art. 2
3(1)An officer of Revenue and Customs may not give a third party notice without—U.K.
(a)the agreement of the taxpayer, or
(b)the approval of the [F2tribunal] .
(2)An officer of Revenue and Customs may ask for the approval of the [F3tribunal] to the giving of any taxpayer notice or third party notice (and for the effect of obtaining such approval see paragraphs 29, 30 and 53 (appeals against notices and offence)).
[F4(2A)An application for approval under this paragraph may be made without notice (except as required under sub-paragraph (3)).]
(3)The [F5tribunal] may not approve the giving of a taxpayer notice or third party notice unless—
(a)an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs,
(b)the [F6tribunal] is satisfied that, in the circumstances, the officer giving the notice is justified in doing so,
(c)the person to whom the notice is [F7to be] addressed has been told that the information or documents referred to in the notice are required and given a reasonable opportunity to make representations to an officer of Revenue and Customs,
(d)the [F5tribunal] has been given a summary of any representations made by that person, and
(e)in the case of a third party notice, the taxpayer has been given a summary of the reasons why an officer of Revenue and Customs requires the information and documents.
(4)Paragraphs (c) to (e) of sub-paragraph (3) do not apply to the extent that the [F8tribunal] is satisfied that taking the action specified in those paragraphs might prejudice the assessment or collection of tax.
(5)Where the [F9tribunal] approves the giving of a third party notice under this paragraph, it may also disapply the requirement to name the taxpayer in the notice if it is satisfied that the officer has reasonable grounds for believing that naming the taxpayer might seriously prejudice the assessment or collection of tax.
Textual Amendments
F2Word in Sch. 36 para. 3(1)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(3)(a)
F3Word in Sch. 36 para. 3(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(3)(b)
F4Sch. 36 para. 3(2A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 2(2)
F5Word in Sch. 36 para. 3(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(3)(c)(i)
F6Word in Sch. 36 para. 3(3)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(3)(c)(ii)
F7Word in Sch. 36 para. 3(3)(c) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 2(3)
F8Word in Sch. 36 para. 3(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(3)(d)
F9Word in Sch. 36 para. 3(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(3)(e)
Commencement Information
I3Sch. 36 para. 3 in force at 1.4.2009 by S.I. 2009/404, art. 2
4(1)An officer of Revenue and Customs who gives a third party notice must give a copy of the notice to the taxpayer to whom it relates, unless the [F10tribunal] has disapplied this requirement.U.K.
(2)The [F11tribunal] may not disapply that requirement unless—
(a)an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs, and
(b)the [F12tribunal] is satisfied that the officer has reasonable grounds for believing that giving a copy of the notice to the taxpayer might prejudice the assessment or collection of tax.
Textual Amendments
F10Word in Sch. 36 para. 4(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(4)(a)
F11Word in Sch. 36 para. 4(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(4)(b)(i)
F12Word in Sch. 36 para. 4(2)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(4)(b)(ii)
Commencement Information
I4Sch. 36 para. 4 in force at 1.4.2009 by S.I. 2009/404, art. 2
5(1)An authorised officer of Revenue and Customs may by notice in writing require a person—U.K.
(a)to provide information, or
(b)to produce a document,
if the condition in sub-paragraph (2) is met.
(2)That condition is that the information or document is reasonably required by the officer for the purpose of checking the UK tax position of—
(a)a person whose identity is not known to the officer, or
(b)a class of persons whose individual identities are not known to the officer.
(3)An officer of Revenue and Customs may not give a notice under this paragraph without the approval of the [F13tribunal] .
[F14(3A)An application for approval under this paragraph may be made without notice.]
(4)The [F15tribunal] may not [F16approve the giving of a notice under] this paragraph unless it is satisfied that—
(a)the notice would meet the condition in sub-paragraph (2),
(b)there are reasonable grounds for believing that the person or any of the class of persons to whom the notice relates may have failed or may fail to comply with any provision of the Taxes Acts [F17or any other enactment relating to UK tax],
(c)any such failure is likely to have led or to lead to serious prejudice to the assessment or collection of UK tax, and
(d)the information or document to which the notice relates is not readily available from another source.
(5)In this paragraph “UK tax” means any tax other than relevant foreign tax and value added tax charged in accordance with the law of another member State.
Textual Amendments
F13Word in Sch. 36 para. 5(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(2)
F14Sch. 36 para. 5(3A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 3(2)
F15Word in Sch. 36 para. 5(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(2)
F16Words in Sch. 36 para. 5(4) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 3(3)
F17Words in Sch. 36 para. 5(4)(b) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 2; S.I. 2009/3054, art. 2
Commencement Information
I5Sch. 36 para. 5 in force at 1.4.2009 by S.I. 2009/404, art. 2
6(1)In this Schedule, “information notice” means a notice under paragraph 1, 2 or 5.U.K.
(2)An information notice may specify or describe the information or documents to be provided or produced.
(3)If an information notice is given with the approval of the [F18tribunal] , it must state that it is given with that approval.
[F19(4)A decision of the tribunal under paragraph 3, 4 or 5 is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).]
Textual Amendments
F18Word in Sch. 36 para. 6(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(2)
F19Sch. 36 para. 6(4) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 4
Commencement Information
I6Sch. 36 para. 6 in force at 1.4.2009 by S.I. 2009/404, art. 2
7(1)Where a person is required by an information notice to provide information or produce a document, the person must do so—U.K.
(a)within such period, and
(b)at such time, by such means and in such form (if any),
as is reasonably specified or described in the notice.
(2)Where an information notice requires a person to produce a document, it must be produced for inspection—
(a)at a place agreed to by that person and an officer of Revenue and Customs, or
(b)at such place as an officer of Revenue and Customs may reasonably specify.
(3)An officer of Revenue and Customs must not specify a place that is used solely as a dwelling.
(4)The production of a document in compliance with an information notice is not to be regarded as breaking any lien claimed on the document.
Commencement Information
I7Sch. 36 para. 7 in force at 1.4.2009 by S.I. 2009/404, art. 2
8(1)Where an information notice requires a person to produce a document, the person may comply with the notice by producing a copy of the document, subject to any conditions or exceptions set out in regulations made by the Commissioners.U.K.
(2)Sub-paragraph (1) does not apply where—
(a)the notice requires the person to produce the original document, or
(b)an officer of Revenue and Customs subsequently makes a request in writing to the person for the original document.
(3)Where an officer of Revenue and Customs requests a document under sub-paragraph (2)(b), the person to whom the request is made must produce the document—
(a)within such period, and
(b)at such time and by such means (if any),
as is reasonably requested by the officer.
Commencement Information
I8Sch. 36 para. 8 in force at 1.4.2009 by S.I. 2009/404, art. 2
9U.K.This Part of this Schedule has effect subject to Parts 4 and 6 of this Schedule.
Commencement Information
I9Sch. 36 para. 9 in force at 1.4.2009 by S.I. 2009/404, art. 2
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: