SCHEDULE 36Information and inspection powers
Part 1Powers to obtain information and documents
F1Power to obtain information about persons whose identity can be ascertained
5A
(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.
(2)
Condition A is that the information is reasonably required by the officer for the purpose of checking the tax position 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 a class of persons as for the purpose of checking the tax position of a single person (and references to “the taxpayer” are to be read accordingly).