Power to obtain information and documents from taxpayerU.K.
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 [F1or for the purpose of collecting a tax debt of the taxpayer].
(2)In this Schedule, “taxpayer notice” means a notice under this paragraph.
Textual Amendments
F1Words in Sch. 36 para. 1(1) inserted (with effect in accordance with s. 127(8) of the amending Act) by Finance Act 2021 (c. 26), s. 127(2)
Commencement Information
I1Sch. 36 para. 1 in force at 1.4.2009 by S.I. 2009/404, art. 2