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I-4b. Data-holder notices

Power to give notice

"(1) An officer of Revenue and Customs may by notice in writing require a relevant data-holder to provide relevant data." (FA 2011, Sch 23, para 1)

Power to give notice

Relevant data

 

See below and SI 2012/847

Relevant data​

- May be general or personal

 

(4) The data that a relevant data-holder may be required to provide—

(a) may be general data or data relating to particular persons or matters, and

(b) may include personal data (such as names and addresses of individuals)." (FA 2011, Sch 23, para 1)

- May be general or personal

- Reason to believe data could have bearing on periods within past 4 years

 

"(1) A data-holder notice must specify the relevant data to be provided.

(2) Relevant data may not be specified in a data-holder notice unless an officer of Revenue and Customs has reason to believe that the data could have a bearing on chargeable or other periods ending on or after the applicable day.

(3) The applicable day is the first day of the period of 4 years ending with the day on which the notice is given."  (FA 2011, Sch 23, para 3)

- Not to be used to obtain data to check data-holder's own tax position

 

"(3) But it may not be used (in place of the power in paragraph 1 of that Schedule) to obtain data required for the purpose of checking the relevant data-holder's own tax position.

(4) Sub-paragraph (3) does not prevent use of the power in paragraph 1(1) of this Schedule to obtain data about a matter mentioned in paragraph 14(3)(a) (beneficial ownership of certain payments etc).

(5) Nothing in this paragraph limits the use that may be made of data that have been obtained under this Schedule (see section 17(1) of CRCA 2005)." (FA 2011, Sch 23, para 1)

- Not to be used to obtain data to check data-holder's own tax position

Obligation to comply

 

"(1) Relevant data specified in a data-holder notice must be provided by such means and in such form as is reasonably specified in the notice.

(2) If the notice specifies that the data are to be provided by sending them somewhere, the data must be sent to such address and within such period as is reasonably specified in the notice.

(3) If the notice specifies that the data are to be provided by making documents available for inspection somewhere, the documents must be made available for inspection at such place and time as is—

(a) reasonably specified in the notice, or

(b) agreed between an officer of Revenue and Customs and the data-holder.

(4) A place used solely as a dwelling may not be specified under sub-paragraph (3)(a).

(5) A data-holder notice requiring the provision of specified documents requires the documents to be provided only if they are in the data-holder's possession or power.

(6) A power in this paragraph to specify something in a notice includes power to specify it in a document referred to in the notice." (FA 2011, Sch 23, para 4)

Obligation to comply

Relevant data holders

 

"(1) This Part of this Schedule sets out who is a relevant data-holder for the purposes of this Schedule.
(2) Descriptions of the various types of data-holder are to be read as including anyone who was previously of such a description." 
(FA 2011, Sch 23, para 8)

Relevant data holders

- Salaries, fees commissions

 

"(1) Each of the following is a relevant data-holder—

(a) an employer,

(b) a person who is concerned in making payments to or in respect of another person's employees with respect to their employment with that other person,

(c) an approved agent within the meaning of section 714 of ITEPA 2003 (which relates to payroll giving), and

(d) a person who carries on a business in connection with which relevant payments are or are likely to be made.

(2) Relevant payments are—

(a) payments for or in connection with services provided by persons who are not employed in the business, or

(b) periodical or lump sum payments in respect of any copyright, public lending right, right in a registered design or design right.

(3) Payments are taken to be made in connection with a business if they are made—

(a) in the course of carrying on the business or a part of it, or

(b) in connection with the formation, acquisition, development or disposal of the business or a part of it.

(4) Sub-paragraph (1)(d) applies to the carrying on of any other kind of activity as it applies to the carrying on of a business, but only if the activity is being carried on by a body of persons (and references in sub-paragraphs (2) and (3) to the business are to be read accordingly).

(5) A reference in this paragraph to the making of payments includes—

(a) the provision of benefits, and

(b) the giving of any other valuable consideration." (FA 2011, Sch 23, para 9)

Agency contracts

"(1) This paragraph applies if—

(a) services that an individual provides or is obliged to provide under an agency contract are treated under section 44(2) of ITEPA 2003 as the duties of an employment held by the individual with the agency, or

(b) remuneration receivable under or in consequence of arrangements falling within section 45 of that Act is treated as earnings from an employment held by an individual with the agency.

(2) For the purposes of paragraph 9—

(a) the individual is treated as being employed by the agency, and

(b) payments made to the individual under or in consequence of the agency contract, or treated as earnings under section 45 of ITEPA 2003, do not count as “relevant payments”.

(3) “Agency contract” and “remuneration” have the same meaning as in Chapter 7 of Part 2 of ITEPA 2003." (FA 2011, Sch 23, para 10)

Employment by non-resident

"(1) This paragraph applies if—

(a) a person (“A”) performs in the United Kingdom duties of an employment,

(b) the employment is under or with a person resident outside and not resident in the United Kingdom,

(c) the duties performed in the United Kingdom are performed for a continuous period of not less than 30 days, and

(d) those duties are performed for the benefit of a person (“B”) resident or carrying on a trade, profession or vocation in the United Kingdom.

(2) For the purposes of paragraph 9—

(a) B is treated as if B were an employer, but

(b) only the name and place of residence of A may be specified for a relevant data-holder of B's type in regulations made under paragraph 1(3)." (FA 2011, Sch 23, para 11)

Relevant data

"(1) The relevant data for a data-holder of the type described in paragraph 9(1)(a) of Schedule 23 are information relating to all payments made by the employer that relate to the employment (referred to in this regulation as “employment related payments”).

(2) The relevant data for a data-holder of the type described in paragraph 9(1)(b) are information relating to payments by any other person who has made employment related payments to the employer's employees or to the employees of another person.

(3) Information relating to apportioned expenses incurred partly in respect of employment related payments and partly in, or in connection with, other matters are relevant data for the purposes of paragraph 9(1)(a) and 9(1)(b).

(4) The relevant data for a data-holder of the type described in paragraph 9(1)(c) are information and documents relating to the donations made under Part 12 of the Income Tax (Earnings and Pensions) Act 2003 (payroll giving).

(5) For the purposes of paragraph 9(1)(d) and, where relevant, paragraph 9(4)—

(a) the relevant data are information relating to relevant payments made in connection with a business, or a part of a business;

(b) particulars of the following payments are not relevant data—

(i) payments from which income tax is deductible; and

(ii) payments made to any one person where the total of those payments, particulars of which would otherwise fall to be provided, does not exceed £500." (SI 2012/847, r.3)

- Persons paying interest


(1) A person by or through whom interest is paid or credited is a relevant data-holder.
(2) For the purposes of this paragraph, the following are to be treated as interest—
(a) a dividend in respect of a share in a building society,
(b) an amount to which a person holding a deeply discounted security is entitled on the redemption of that security,
(c) a foreign dividend, and
(d) an alternative finance return.
(3) In sub-paragraph (2)—
“alternative finance return” means—
(a) an alternative finance return within the meaning of Part 10A of ITA 2007, and
(b) an alternative finance return within the meaning of Part 6 of CTA 2009;
“building society” means a building society within the meaning of the Building Societies Act 1986;
“deeply discounted security” has the same meaning as in Chapter 8 of Part 4 of ITTOIA 2005;
“foreign dividend” means any annual payment, interest or dividend payable out of, or in respect of the funds or securities of—
(a) a body of persons that is not resident in the United Kingdom, or
(b) a government or public or local authority in a country outside the United Kingdom." (FA 2011, Sch 23, para 12)

Relevant data

 

"(1) The relevant data for a data-holder of the type described in paragraph 12 of Schedule 23 are information and documents relating to accounts or sums on which relevant interest is payable, including but not limited to the data in regulations 8, 9 and 10.

(2) “Relevant interest” means interest paid or credited—

(a) on money received or retained in the United Kingdom; and

(b) either without deduction of income tax or after deduction of income tax." (SI 2012/847, r.5)

Not relevant data

"Information relating to the following payments is not relevant data for the purposes of a data-holder of the type described in paragraph 12—

(a) a payment in respect of a certificate of deposit within the meaning given by section 1019 of the Income Tax Act 2007;

(b) a payment in respect of an investment or a deposit held by a branch of a person to whom a data-holder notice is issued, where the branch is situated in a territory other than the United Kingdom;

(c) . . .

(d) a payment in respect of an investment under a plan provided for by regulations made under Chapter 3 of Part 6 of the Income Tax (Trading and Other Income) Act 2005;

(e) a payment to or a receipt for a person other than an individual (in whatever capacity the individual is acting), except where the case falls within regulation 9(c) or 10(d) or where the relevant data-holder is carrying on a trade or business and, in the ordinary course of the operations thereof, receives or retains money in such circumstances that interest becomes payable thereon;

(f) any other payment not falling within any of paragraphs (a) to (e) which is specified in the data-holder notice as being a payment in respect of which information is not required."  (SI 2012/847, r.6)

"(1) Information is not relevant data for the purposes of a data-holder of the type described in paragraph 12 if it is in respect of a relevant dormant account before the balance of the account is paid out to the account-holder following a repayment claim (such payment being referred to in this regulation as the repayment claim being “settled”).

(2) Where a repayment claim to the balance of a dormant account is settled, all interest paid, credited or included in the balance of the account, during and at the end of the relevant dormant period, is relevant data for the purposes of paragraph 12 and shall be treated—

(a) as paid at the time the repayment claim is settled; and

(b) as if the bank or building society in question had retained the balance of the account, in the ordinary course of the operations of its trade or business.

(3) If the data-holder notice specifies the year of assessment in which the relevant dormant period for any account ends, the notice shall (unless it states otherwise) be deemed to require as relevant data the inclusion of information for all relevant dormant accounts, in respect of which repayment claims were settled in that year.

(4) Information in respect of a relevant dormant account which, at the time it first became a relevant dormant account, was a plan provided for by regulations made under Chapter 3 of Part 6 of the Income Tax (Trading and Other Income) Act 2005 (individual investment plans) is not relevant data for the purpose of paragraph 12.

(5) In this regulation—

“relevant dormant account” has the meaning in section 39(2) of the Finance Act 2008;

“relevant dormant period” means the period between the time when a dormant account becomes a relevant dormant account and the time at which a repayment claim is settled; and

“repayment claim” means a repayment claim mentioned in section 5(6) of the Dormant Bank and Building Society Accounts Act 2008 (“the Dormant Accounts Act”).

Other terms used have the same meaning as in the Dormant Accounts Act." (SI 2012/847, r.7)

- Salaries, fees commissions
- Persons paying interest

- Person receiving money or value belonging to another

 

"A person who (in whatever capacity) is in receipt of money or value of or belonging to another is a relevant data-holder." (FA 2011, Sch 23, para 13)

Relevant data

"The relevant data for a data-holder of the type described in paragraph 13 of Schedule 23 are—

(a) information relating to the money or value received; and

(b) the name and address of the beneficial owner of the money or value." (SI 2012/847, r.11)

- Person receiving money or value belonging to another

- Settlors, trustees, beneficiaries

 

"(1) Each of the following is a relevant data-holder—

(a) a person who makes a settlement,

(b) the trustees of a settlement,

(c) a beneficiary under a settlement, and

(d) any other person to whom income is payable under a settlement.

(2) Section 620 of ITTOIA 2005 (meaning of “settlement” etc) applies for the purposes of this paragraph." (FA 2011, Sch 23, para 26)

Relevant data 

"The relevant data for a data-holder of the type described in paragraph 26 of Schedule 23 are information and documents relating to the settlement in question and to income or gains arising to the settlement." (SI 2012/847, r.24)

- Settlors, trustees, beneficiaries

- Merchant acquirers

 

"(1) A person who has a contractual obligation to make payments to retailers in settlement of payment card transactions is a relevant data-holder.

(2) In this paragraph—

“payment card” includes a credit card, a charge card and a debit card;

“payment card transaction” means any transaction in which a payment card is accepted as payment;

“retailer” means a person who accepts a payment card as payment for any transaction.

(3) In this paragraph any reference to a payment card being accepted as payment includes a reference to any account number or other indicators associated with a payment card being accepted as payment." (FA 2011, Sch 23, para 13A)

- Merchant acquirers

- Provider of electronic stored-value payment services

 

"(1) A person who provides electronic stored-value payment services is a relevant data-holder.

(2) In this paragraph “electronic stored-value payment services” means services by means of which monetary value is stored electronically for the purpose of payments being made in respect of transactions to which the provider of those services is not a party." (FA 2011, Sch 23, para 13B)

- Provider of electronic stored-value payment services

- Person who facilitates transactions between suppliers and customers

 

"(1) A person who—

(a) provides services to enable or facilitate transactions between suppliers and their customers or clients (other than services provided solely to enable payments to be made), and

(b) receives information about such transactions in the course of doing so,

is a relevant data-holder.

(2) In this paragraph “suppliers” means persons supplying goods or services in the course of business.

(3) For the purposes of this paragraph, information about transactions includes information that is capable of indicating the likely quantity or value of transactions." (FA 2011, Sch 23, para 13C)

- Person who facilitates transactions between suppliers and customers

- Currency exchange, money transmitter, cheque casher

 

"(1) A person is a relevant data-holder if the person—

(a) carries on any of the activities in sub-paragraph (2) by way of business,

(b) is a relevant person within the meaning of regulation 8(1) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (SI 2017/692), and

(c) is not an excluded credit institution.

(2) The activities referred to in sub-paragraph (1)(a) are—

(a) operating a currency exchange office;

(b) transmitting money (or any representation of monetary value) by any means;

(c) cashing cheques which are made payable to customers.

(3) An excluded credit institution is a credit institution which has permission to carry on the regulated activity of accepting deposits—

(a) under Part 4A of the Financial Services and Markets Act 2000 (permission to carry on regulated activities), …2

(b) …2

(4) Sub-paragraph (3) is to be read with section 22 of and Schedule 2 to the Financial Services and Markets Act 2000, and any order under that section (classes of regulated activities).

(5) In this paragraph “credit institution” has the meaning given by Article 4.1(1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms." (FA 2011, Sch 23, para 13D)

- Currency exchange, money transmitter, cheque casher

- Persons holding or receiving payments from securities

 

"(1) Each of the following is a relevant data-holder—

(a) a person who is the registered or inscribed holder of securities,

(b) a person who receives a payment derived from securities or would be entitled to do so if a payment were made,

(c) a person who receives a payment treated by the company that makes it as a payment to which section 1033 of CTA 2010 applies (purchase by unquoted trading company of own shares), and

(d) a person who receives a chargeable payment within the meaning of Chapter 5 of Part 23 of CTA 2010 (company distributions: demergers).

(2) But, for a relevant data-holder of a type described in this paragraph, data may only be specified in regulations under paragraph 1(3) if the data concern a matter mentioned in sub-paragraph (3).

(3) The matters are—

(a) whether the relevant data-holder is the beneficial owner (or sole beneficial owner) of the securities or payment in question,

(b) if not—

(i) details of the beneficial owner (or other beneficial owners), and

(ii) if those details are not known or if different, details of the person for whom the securities are held or to whom the payment is or may be paid on, and

(c) if there is more than one beneficial owner or more than one person of the kind mentioned in paragraph (b)(ii), their respective interests in the securities or payment.

(4) “Payment derived from securities” includes in particular—

(a) an amount (whether of income or capital) that is payable out of or in respect of securities or rights attaching to securities, and

(b) a payment that is representative of any such amount." (FA 2011, Sch 23, para 14)

- Persons holding or receiving payments from securities

- Persons making payments derived from securities

 

"(1) A person who makes a payment derived from securities that has been received from or is paid on behalf of another is a relevant data-holder.

(2) “Payment derived from securities” has the same meaning as in paragraph 14." (FA 2011, Sch 23, para 15)

- Persons making payments derived from securities

- Persons paying grants

 

"(1) A person by whom a payment out of public funds is made by way of grant or subsidy is a relevant data-holder.

(2) For these purposes, a payment is a payment out of public funds if it is provided directly or indirectly by—

(a) the Crown,

(b) any government, public or local authority whether in the United Kingdom or elsewhere, or

(c) any EU institution." (FA 2011, Sch 23, para 16)

- Persons paying grants

- Persons issuing licences or approvals or maintaining a register

 

"(1) A person by whom licences or approvals are issued or a register is maintained is a relevant data-holder.

(2) “Register” includes—

(a) any record or list that a local authority maintains, and

(b) any record or list that any other person is required or permitted to maintain by or under an enactment." (FA 2011, Sch 23, para 17)

- Persons issuing licences or approvals or maintaining a register

- Persons making payments derived from securities

 

(1) Each of the following is a relevant data-holder—

(a) a lessee (or successor in title of a lessee),

(b) an occupier of land,

(c) a person having the use of land, and

(d) a person who, as agent, manages land or is in receipt of rent or other payments arising from land.

(2) The reference to a person who manages land includes a person who markets property to potential tenants, searches for tenants or provides similar services." (FA 2011, Sch 23, para 18)

- Persons making payments derived from securities

- Persons connected with dealings in securities

 

"(1) Each of the following is a relevant data-holder—

(a) a person who effects or is a party to securities transactions wholly or partly on behalf of others (whether as agent or principal),

(b) a person who, in the course of business, acts as registrar or administrator in respect of securities transactions (including a person who manages a clearing house [or a central securities depository as defined in point (1) of Article 2(1) of Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on improving securities settlement in the European Union and on central securities depositories for any terminal market in securities),

(c) a person who makes a payment derived from securities to anyone other than the registered or inscribed holder of the securities,

(d) a person who makes a payment derived from bearer securities, and

(e) an accountable person within the meaning of the Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711).

(2) “Payment derived from securities” has the same meaning as in paragraph 14 (and “payment derived from bearer securities” is to be read accordingly).

(3) “Securities transactions” means—

(a) transactions in securities,

(b) transactions under which a representative payment has been, is to be or may be made, or

(c) the making or receipt of a representative payment.

(4) In sub-paragraph (3)—

“representative payment” means a payment that is representative of an amount payable out of or in respect of securities or rights attaching to securities;

“transactions in securities” means transactions, of whatever description, relating to securities, and includes in particular—

(a) the purchase, sale or exchange of securities,

(b) issuing or securing the issue of new securities,

(c) applying or subscribing for new securities, and

(d) altering or securing the alteration of rights attached to securities." (FA 2011, Sch 23, para 19)

- Persons connected with dealings in securities

- Persons connected with dealings in other property

 

"Each of the following is a relevant data-holder—

(a) the committee or other person or body of persons responsible for managing a clearing house or a central securities depository (as defined in paragraph 19) for any terminal market in commodities,

(b) an auctioneer,

(c) a person carrying on a business of dealing in any description of tangible movable property, and

(d) a person carrying on a business of acting as an agent or intermediary in dealings in any description of tangible movable property." (FA 2011, Sch 23, para 20)

- Persons connected with dealings in other property

- Lloyd's managing agent

 

"A person who is registered as managing agent at Lloyd's in relation to a syndicate of underwriting members of Lloyd's is a relevant data-holder." (FA 2011, Sch 23, para 21)

- Lloyd's managing agent

- Investment plan managers and child trust account providers

 

"Each of the following is a relevant data-holder—

(a) a plan manager (see section 696 of ITTOIA 2005), and

(b) an account provider in relation to a child trust fund (as defined in section 3 of the Child Trust Funds Act 2004)." (FA 2011, Sch 23, para 22)

- Investment plan managers and child trust account providers

- Petroleum licence holders and oil field responsible persons

 

"Each of the following is a relevant data-holder—

(a) the holder of a licence granted under Part 1 of the Petroleum Act 1998, and

(b) the responsible person in relation to an oil field (within the meaning of Part 1 of OTA 1975)." (FA 2011, Sch 23, para 23)

- Petroleum licence holders and oil field responsible persons

- Persons connected with insurance business

 

"Each of the following is a relevant data-holder—

(a) a person who is involved (in any capacity) in an insurance business (as defined for the purposes of Part 3 of FA 1994),

(b) a person who makes arrangements for persons to enter into contracts of insurance, and

(c) a person who is concerned in a business that is not an insurance business and who has been involved in the entering into of a contract of insurance that provides cover for any matter associated with the business." (FA 2011, Sch 23, para 24)

- Persons connected with insurance business

- Persons involved with soft drinks

 

"(1) A person who is involved (in any capacity) in any of the following activities is a relevant data-holder—

(a) producing chargeable soft drinks;

(b) packaging chargeable soft drinks;

(c) carrying on a business involving the sale of chargeable soft drinks.

(2) For the purposes of sub-paragraph (1), “chargeable soft drinks”, “producing” and “packaging” have the same meaning as in Part 3 of FA 2017." (FA 2011, Sch 23, para 24A)

- Persons involved with soft drinks

- Aggregates, taxable commodities and waste

 

"A person who is involved (in any capacity) in any of the following activities is a relevant data-holder—

(a) subjecting aggregate to exploitation in the United Kingdom (as defined for the purposes of Part 2 of FA 2001) or connected activities,

(b) making or receiving supplies of taxable commodities (as defined for the purposes of Schedule 6 to FA 2000) or connected activities, and

(c) [disposal of material]1 (as defined for the purposes of Part 3 of FA 1996)." (FA 2011, Sch 23, para 25)

- Aggregates, taxable commodities and waste

- Charities

 

"A charity is a relevant data-holder.(FA 2011, Sch 23, para 27)

- Charities

Appeal on limited grounds

 

"(1) The data-holder may appeal against a data-holder notice, or any requirement in such a notice, on any of the following grounds—

(a) it is unduly onerous to comply with the notice or requirement,

(b) the data-holder is not a relevant data-holder, or

(c) data specified in the notice are not relevant data.

(2) Sub-paragraph (1)(a) does not apply to a requirement to provide data that form part of the data-holder's statutory records.

(3) Sub-paragraph (1) does not apply if the tribunal approved the giving of the notice in accordance with paragraph 5." (FA 2011, Sch 23, para 28)

Appeal on limited grounds

- Appeal to HMRC within 30 days

 

"(1) Notice of an appeal under paragraph 28 must be given—

(a) in writing,

(b) before the end of the period of 30 days beginning with the date on which the data-holder notice was given, and

(c) to the officer of Revenue and Customs by whom the data-holder notice was given.

(2) It must state the grounds of appeal." (FA 2011, Sch 23, para 29)

- Appeal to HMRC within 30 days

- No appeal if notice Tribunal approved

 

"(3) Sub-paragraph (1) does not apply if the tribunal approved the giving of the notice in accordance with paragraph 5." (FA 2011, Sch 23, para 28)

"(1) An officer of Revenue and Customs may ask for the approval of the tribunal before giving a data-holder notice.

(2) This does not require an officer to do so (but see paragraph 28(3) for the effect of obtaining approval).

(3) An application for approval under this paragraph may be made without notice (except as required under sub-paragraph (4)).

(4) The tribunal may not approve the giving of a data-holder notice unless—

(a) the application for approval is made by, or with the agreement of, an authorised officer,

(b) the tribunal is satisfied that, in the circumstances, the officer giving the notice is justified in doing so,

(c) the data-holder has been told that the data are to be required and given a reasonable opportunity to make representations to an officer of Revenue and Customs, and

(d) the tribunal has been given a summary of any representations made by the data-holder.

(5) Paragraphs (c) and (d) of sub-paragraph (4) do not apply to the extent that the tribunal is satisfied that taking the action specified in those paragraphs might prejudice any purpose for which the data are required.

(6) A decision by the tribunal under this paragraph is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).

(7) “Authorised officer” means an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of this paragraph." (FA 2011, Sch 23, para 5)

- No appeal if notice Tribunal approved

- Tribunal to confirm, vary or set aside

 

"(3) On an appeal that is notified to the tribunal, the tribunal may confirm, vary or set aside the data-holder notice or a requirement in it.

(4) If the tribunal confirms or varies the notice or a requirement in it, the data-holder must comply with the notice or requirement—

(a) within such period as is specified by the tribunal, or

(b) if the tribunal does not specify a period, within such period as is reasonably specified in writing by an officer of Revenue and Customs following the tribunal's decision.

(5) A decision by the tribunal under this Part is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).

(6) Subject to this paragraph, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under paragraph 28 as they have effect in relation to an appeal against an assessment to income tax." (FA 2011, Sch 23, para 29)

- Tribunal to confirm, vary or set aside

Penalties for non-compliance and inaccurate information

 

See paras 30 - 42

Penalties for non-compliance and inaccurate information
- Reason to believe data could have bearing on periods within past 4 years
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