http://www.legislation.gov.uk/ukpga/2021/26/section/126Finance Act 2021An 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 Database2024-05-18Expert Participation2024-04-06PART 4Miscellaneous and finalHMRC powers
126Financial institution notices1

Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

2

After paragraph 4 insert—

4APower to obtain information and documents from financial institutions1

An officer of Revenue and Customs may by notice in writing require a financial institution—

a

to provide information, or

b

to produce a document,

if conditions A and B are met.

2

Condition A is that the information or document is, in the reasonable opinion of the officer giving the notice, of a kind that it would not be onerous for the institution to provide or produce.

3

Condition B is that the information or document is reasonably required by the officer—

a

for the purpose of checking the tax position of another person whose identity is known to the officer (“the taxpayer”), or

b

for the purpose of collecting a tax debt of the taxpayer.

4

In this Schedule, “financial institution notice” means a notice under this paragraph.

5

A financial institution notice may be given by an officer of Revenue and Customs only if—

a

the officer is an authorised officer of Revenue and Customs, or

b

an authorised officer of Revenue and Customs has agreed to the giving of the notice.

6

A financial institution notice must name the taxpayer to whom it relates.

7

An officer of Revenue and Customs—

a

must give a copy of a financial institution notice to the taxpayer to whom it relates, and

b

must give the taxpayer a summary of the reasons why an officer of Revenue and Customs requires the information and documents.

8

An application (without notice) may be made to the tribunal by, or with the agreement of, an authorised officer of Revenue and Customs to disapply any of the requirements under sub-paragraph (6) or (7).

9

The tribunal must grant the application to disapply the requirement under sub-paragraph (6) 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.

10

The tribunal must grant the application to disapply a requirement under sub-paragraph (7) if it is satisfied that complying with the requirement might prejudice the assessment or collection of tax.

3

In paragraph 6 (notices)—

a

in sub-paragraph (1), after “2,” insert “ 4A, ”;

b

in sub-paragraph (4), after “4” insert “ , 4A ”.

4

After paragraph 61 insert—

61ZAFinancial institution1

In this Schedule “financial institution” means—

a

a financial institution under the CRS other than one which is such an institution because (and only because) it is an investment entity within section VIII (A)(6)(b) of the CRS, or

b

a person who issues credit cards.

2

In this paragraph “the CRS” means the common reporting standard for automatic exchange of financial account information developed by the Organisation for Economic Co-operation and Development, as that standard has effect from time to time.

5

As soon as reasonably practicable after the end of each financial year, the Commissioners for Her Majesty's Revenue and Customs must provide the Treasury with—

a

information about the number of financial institution notices given during that financial year, and

b

such other information (if any) relating to financial institution notices as the Treasury may reasonably require.

6

Information received under subsection (5) must be included in a report laid before the House of Commons by the Treasury.

7

The report mentioned in subsection (6) must be laid not later than 31 January following the end of the financial year to which the information relates.

8

For the purposes of subsections (5) to (7)—

financial institution notice” means a notice under paragraph 4A of Schedule 36 to FA 2008;

each of the following is a “financial year”—

a

the period beginning with the date on which this Schedule comes into force and ending with 31 March 2022, and

b

each successive period of 12 months.

9

The amendments made by subsections (2) to (4) have effect—

a

for the purpose of checking the tax position of a taxpayer as regards periods or tax liabilities whenever arising, or

b

for the purpose of collecting a tax debt of a taxpayer whenever arising.

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<strong>PART 4</strong>
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<heading>Miscellaneous and final</heading>
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<heading>
<em>HMRC powers</em>
</heading>
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<num>126</num>
<heading>Financial institution notices</heading>
<subsection eId="section-126-1">
<num>1</num>
<content>
<p>Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.</p>
</content>
</subsection>
<subsection eId="section-126-2">
<num>2</num>
<content>
<p>After paragraph 4 insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<section eId="d4e121">
<num>4A</num>
<heading>
<em>Power to obtain information and documents from financial institutions</em>
</heading>
<subsection eId="d4e125">
<num>1</num>
<intro>
<p>An officer of Revenue and Customs may by notice in writing require a financial institution—</p>
</intro>
<paragraph eId="d4e131">
<num>a</num>
<content>
<p>to provide information, or</p>
</content>
</paragraph>
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<num>b</num>
<content>
<p>to produce a document,</p>
</content>
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<wrapUp>
<p>if conditions A and B are met.</p>
</wrapUp>
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<content>
<p>Condition A is that the information or document is, in the reasonable opinion of the officer giving the notice, of a kind that it would not be onerous for the institution to provide or produce.</p>
</content>
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<num>3</num>
<intro>
<p>Condition B is that the information or document is reasonably required by the officer—</p>
</intro>
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<num>a</num>
<content>
<p>for the purpose of checking the tax position of another person whose identity is known to the officer (“the taxpayer”), or</p>
</content>
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<paragraph eId="d4e163">
<num>b</num>
<content>
<p>for the purpose of collecting a tax debt of the taxpayer.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e169">
<num>4</num>
<content>
<p>
In this Schedule, “
<term refersTo="#term-financial-institution-notice">financial institution notice</term>
” means a notice under this paragraph.
</p>
</content>
</subsection>
<subsection eId="d4e178">
<num>5</num>
<intro>
<p>A financial institution notice may be given by an officer of Revenue and Customs only if—</p>
</intro>
<paragraph eId="d4e184">
<num>a</num>
<content>
<p>the officer is an authorised officer of Revenue and Customs, or</p>
</content>
</paragraph>
<paragraph eId="d4e190">
<num>b</num>
<content>
<p>an authorised officer of Revenue and Customs has agreed to the giving of the notice.</p>
</content>
</paragraph>
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<subsection eId="d4e196">
<num>6</num>
<content>
<p>A financial institution notice must name the taxpayer to whom it relates.</p>
</content>
</subsection>
<subsection eId="d4e202">
<num>7</num>
<intro>
<p>An officer of Revenue and Customs—</p>
</intro>
<paragraph eId="d4e208">
<num>a</num>
<content>
<p>must give a copy of a financial institution notice to the taxpayer to whom it relates, and</p>
</content>
</paragraph>
<paragraph eId="d4e214">
<num>b</num>
<content>
<p>must give the taxpayer a summary of the reasons why an officer of Revenue and Customs requires the information and documents.</p>
</content>
</paragraph>
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<subsection eId="d4e220">
<num>8</num>
<content>
<p>An application (without notice) may be made to the tribunal by, or with the agreement of, an authorised officer of Revenue and Customs to disapply any of the requirements under sub-paragraph (6) or (7).</p>
</content>
</subsection>
<subsection eId="d4e226">
<num>9</num>
<content>
<p>The tribunal must grant the application to disapply the requirement under sub-paragraph (6) 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.</p>
</content>
</subsection>
<subsection eId="d4e232">
<num>10</num>
<content>
<p>The tribunal must grant the application to disapply a requirement under sub-paragraph (7) if it is satisfied that complying with the requirement might prejudice the assessment or collection of tax.</p>
</content>
</subsection>
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<intro>
<p>In paragraph 6 (notices)—</p>
</intro>
<paragraph eId="section-126-3-a">
<num>a</num>
<content>
<p>
in sub-paragraph (1), after “2,” insert
<mod>
<quotedText>“ 4A, ”</quotedText>
</mod>
;
</p>
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<paragraph eId="section-126-3-b">
<num>b</num>
<content>
<p>
in sub-paragraph (4), after “4” insert
<mod>
<quotedText>“ , 4A ”</quotedText>
</mod>
.
</p>
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<content>
<p>After paragraph 61 insert—</p>
<p class="BlockAmendment">
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<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<section eId="d4e273">
<num>61ZA</num>
<heading>
<em>Financial institution</em>
</heading>
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<num>1</num>
<intro>
<p>
In this Schedule “
<term refersTo="#term-financial-institution">financial institution</term>
” means—
</p>
</intro>
<paragraph eId="d4e286">
<num>a</num>
<content>
<p>a financial institution under the CRS other than one which is such an institution because (and only because) it is an investment entity within section VIII (A)(6)(b) of the CRS, or</p>
</content>
</paragraph>
<paragraph eId="d4e292">
<num>b</num>
<content>
<p>a person who issues credit cards.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e298">
<num>2</num>
<content>
<p>
In this paragraph “
<term refersTo="#term-the-crs">the CRS</term>
” means the common reporting standard for automatic exchange of financial account information developed by the Organisation for Economic Co-operation and Development, as that standard has effect from time to time.
</p>
</content>
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</section>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-126-5">
<num>5</num>
<intro>
<p>As soon as reasonably practicable after the end of each financial year, the Commissioners for Her Majesty's Revenue and Customs must provide the Treasury with—</p>
</intro>
<paragraph eId="section-126-5-a">
<num>a</num>
<content>
<p>information about the number of financial institution notices given during that financial year, and</p>
</content>
</paragraph>
<paragraph eId="section-126-5-b">
<num>b</num>
<content>
<p>such other information (if any) relating to financial institution notices as the Treasury may reasonably require.</p>
</content>
</paragraph>
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<num>6</num>
<content>
<p>Information received under subsection (5) must be included in a report laid before the House of Commons by the Treasury.</p>
</content>
</subsection>
<subsection eId="section-126-7">
<num>7</num>
<content>
<p>The report mentioned in subsection (6) must be laid not later than 31 January following the end of the financial year to which the information relates.</p>
</content>
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<content>
<p>For the purposes of subsections (5) to (7)—</p>
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<term refersTo="#term-financial-institution-notice">financial institution notice</term>
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<p>The amendments made by subsections (2) to (4) have effect—</p>
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<num>a</num>
<content>
<p>for the purpose of checking the tax position of a taxpayer as regards periods or tax liabilities whenever arising, or</p>
</content>
</paragraph>
<paragraph eId="section-126-9-b">
<num>b</num>
<content>
<p>for the purpose of collecting a tax debt of a taxpayer whenever arising.</p>
</content>
</paragraph>
</subsection>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>