http://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/19Finance Act 2012An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-23Expert Participation2024-04-06 SCHEDULESSCHEDULE 38Tax agents: dishonest conduct PART 3 Power to obtain tax agent's files etc<Emphasis>Power to retain documents</Emphasis>191If a document is provided pursuant to a file access notice, HMRC may retain the document for a reasonable period if an officer of Revenue and Customs thinks it necessary to do so.2While a document is retained—athe document-holder may, if the document is reasonably required for any purpose, request a copy of it, andban officer of Revenue and Customs must comply with such a request without charge.3The retention of a document under this paragraph is not to be regarded as breaking any lien claimed on the document.4If a document retained under this paragraph is lost or damaged, the Commissioners are liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2)Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2)Sch. 38 para. 19 in force at 1.4.2013 by S.I. 2013/279, art. 2Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
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SCHEDULE 38
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<Strong>PART 3</Strong>
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<Title>Power to obtain tax agent's files etc</Title>
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<Emphasis>Power to retain documents</Emphasis>
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19
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<Text>If a document is provided pursuant to a file access notice, HMRC may retain the document for a reasonable period if an officer of Revenue and Customs thinks it necessary to do so.</Text>
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<Text>While a document is retained—</Text>
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<Pnumber>a</Pnumber>
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<Text>the document-holder may, if the document is reasonably required for any purpose, request a copy of it, and</Text>
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<Pnumber>b</Pnumber>
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<Text>an officer of Revenue and Customs must comply with such a request without charge.</Text>
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<Pnumber>3</Pnumber>
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<Text>The retention of a document under this paragraph is not to be regarded as breaking any lien claimed on the document.</Text>
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<Pnumber>4</Pnumber>
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<Text>If a document retained under this paragraph is lost or damaged, the Commissioners are liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.</Text>
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<Para>
<Text>
Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="cb2kfdx53-00070" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>
,
<CitationSubRef id="cb2kfdx53-00071" CitationRef="cb2kfdx53-00070" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38/paragraph/56" SectionRef="schedule-38-paragraph-56" Operative="true">Sch. 38 para. 56</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/279" id="cb2kfdx53-00072" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="279" Title="The Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order 2013">S.I. 2013/279</Citation>
,
<CitationSubRef id="cb2kfdx53-00073" CitationRef="cb2kfdx53-00072" URI="http://www.legislation.gov.uk/id/uksi/2013/279/article/2" SectionRef="article-2">art. 2</CitationSubRef>
)
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<Commentary id="key-30caf2e9bd0aeb68f451cfc2cf3ce502" Type="C">
<Para>
<Text>
Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="cb2kfdx53-00080" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>
,
<CitationSubRef id="cb2kfdx53-00081" CitationRef="cb2kfdx53-00080" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38/paragraph/57" SectionRef="schedule-38-paragraph-57" Operative="true">Sch. 38 para. 57</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/279" id="cb2kfdx53-00082" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="279" Title="The Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order 2013">S.I. 2013/279</Citation>
,
<CitationSubRef id="cb2kfdx53-00083" CitationRef="cb2kfdx53-00082" URI="http://www.legislation.gov.uk/id/uksi/2013/279/article/2" SectionRef="article-2">art. 2</CitationSubRef>
)
</Text>
</Para>
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<Commentary id="key-404b29cd5c2424031ee0a73786b9853c" Type="I">
<Para>
<Text>
Sch. 38 para. 19 in force at 1.4.2013 by
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,
<CitationSubRef id="cb2kfdx53-00254" CitationRef="cb2kfdx53-00253" URI="http://www.legislation.gov.uk/id/uksi/2013/279/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
</Text>
</Para>
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<Commentary id="key-81d303cc701922d264aa7efcae4ac3c0" Type="C">
<Para>
<Text>
Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/607" id="cb39btxk3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="607" Title="The Education (Student Loans) (Repayment) (Amendment) Regulations 2013">The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607)</Citation>
,
<CitationSubRef id="cb39btxk3-00008" CitationRef="cb39btxk3-00007" URI="http://www.legislation.gov.uk/id/uksi/2013/607/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cb39btxk3-00009" CitationRef="cb39btxk3-00007" URI="http://www.legislation.gov.uk/id/uksi/2013/607/regulation/9" SectionRef="regulation-9" Operative="true">9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-47aabdfbcf4af7dcf6302a3f17f4b11e" Type="C">
<Para>
<Text>
Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by
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,
<CitationSubRef id="cb39btxk3-00017" CitationRef="cb39btxk3-00016" URI="http://www.legislation.gov.uk/id/uksi/2013/622/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cb39btxk3-00018" CitationRef="cb39btxk3-00016" URI="http://www.legislation.gov.uk/id/uksi/2013/622/regulation/41" SectionRef="regulation-41" Operative="true">41</CitationSubRef>
</Text>
</Para>
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<Commentary id="key-385383f2894b18386a3215dc51defa29" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-38" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38" id="cb3ohf6f3-00006">Sch. 38</CitationSubRef>
applied (with application in accordance with reg. 1 of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/606" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="606" Title="The Education (Postgraduate Masters Degree Loans) Regulations 2016" id="cb3ohf6f3-00007">The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)</Citation>
,
<CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/1/1" CitationRef="cb3ohf6f3-00007" id="cb3ohf6f3-00008">regs. 1(1)</CitationSubRef>
,
<CitationSubRef SectionRef="regulation-24-2" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/24/2" CitationRef="cb3ohf6f3-00007" Operative="true" id="cb3ohf6f3-00009">24(2)</CitationSubRef>
</Text>
</Para>
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<Commentary id="key-c5762623f44b4bbc7b74e8e7c27aaee4" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-38" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38" id="cb3ohf6f3-00015">Sch. 38</CitationSubRef>
applied (with application in accordance with reg. 1 of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/606" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="606" Title="The Education (Postgraduate Masters Degree Loans) Regulations 2016" id="cb3ohf6f3-00016">The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)</Citation>
,
<CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/1/1" CitationRef="cb3ohf6f3-00016" id="cb3ohf6f3-00017">regs. 1(1)</CitationSubRef>
,
<CitationSubRef SectionRef="regulation-43-1" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/43/1" CitationRef="cb3ohf6f3-00016" Operative="true" id="cb3ohf6f3-00018">43(1)</CitationSubRef>
</Text>
</Para>
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