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Power to obtain information to enable identification

 

"(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 or for the purpose of collecting a tax debt 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." (FA 2008, Sch 36, para 5A(1) - (5))

 

Relevant information

"(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)." (FA 2008, Sch 36, para 5A(6))

 

Classes of persons

"(7)     This paragraph applies for the purpose of checking the tax position of, or for the purpose of collecting a tax debt of, a class of persons as for the purpose of checking the tax position of, or for the purpose of collecting a tax debt of, a single person (and references to "the taxpayer" are to be read accordingly)." (FA 2008, Sch 36, para 5A(7))

Power to obtain information to enable identification

Power to obtain information and documents relating tax position

"(1)     An authorised officer of Revenue and Customs may by notice in writing require a person—

(a)     to provide information, or

(b)     to produce a document,

if the condition in sub-paragraph (2) is met.

 

(2)     That condition is that the information or document is reasonably required by the officer for the purpose of checking the tax position of or for the purpose of collect a text debt of —

(a)     a person whose identity is not known to the officer, or

(b)     a class of persons whose individual identities are not known to the officer." (FA 2008, Sch 36, para 5(1) - (2))

 

Tribunal approval required

"(3)     An officer of Revenue and Customs may not give a notice under this paragraph without the approval of the tribunal." (FA 2008, Sch 36, para 5(3))

 

But not in relation to pension matters

(1)     This paragraph applies to a third party notice or a notice under paragraph 5 if it refers only to information or documents that relate to any pensions matter.

(4)     In relation to such a notice under paragraph 5—

(a)     sub-paragraphs (3) and (4) of that paragraph (approval of tribunal) have effect as if they permitted, but did not require, an authorised officer of Revenue and Customs to obtain the approval of the tribunal"  (FA 2008, Sch 36, para 34B(1), (4))

(b)     paragraph 31 (appeal) has effect as if it permitted an appeal on any grounds.

Or certain group situations

"(5)     Where a notice is given under paragraph 5 to the parent undertaking for the purpose of checking the tax position of one or more subsidiary undertakings whose identities are not known to the officer giving the notice—

(a)     sub-paragraphs (3) and (4) of that paragraph (approval of tribunal) have effect as if they permitted, but did not require, the officer to obtain the approval of the tribunal" (FA 2008, Sch 36, para 35(5)(a)).

Or certain partnership situations

"(6)     Where a notice is given under paragraph 5 to one of the partners for the purpose of checking the tax position of one or more of the other partners whose identities are not known to the officer giving the notice[—

(a)     sub-paragraphs (3) and (4) of that paragraph (approval of tribunal) have effect as if they permitted, but did not require, the officer to obtain the approval of the tribunal" (FA 2008, Sch 36, para 37(6)(a)).

Conduct of approval hearing

"(3A)     An application for approval under this paragraph may be made without notice." (FA 2008, Sch 36, para 5(1) - (2))

 

See further, I-3: Taxpayer notices

Conditions for approval

"(4)     The tribunal may not approve the giving of a notice under this paragraph unless it is satisfied that—

(a)     the notice would meet the condition in sub-paragraph (2),

(b)     there are reasonable grounds for believing that the person or any of the class of persons to whom the notice relates may have failed or may fail to comply with any provision of the law (including the law of a territory outside the United Kingdom) relating to tax,

(c)     any such failure is likely to have led or to lead to serious prejudice to the assessment or collection of tax, and

(d)     the information or document to which the notice relates is not readily available from another source."

Power to obtain information and documents relating tax position

Purpose of collecting tax debt

 

See I-3: Taxpayer notices

Purpose of collecting tax debt​

Form of notice

 

See I-3: Taxpayer notices

Form of notice

Providing a copy of the notice

Pensions matters

"(1)     This paragraph applies to a third party notice or a notice under paragraph 5 if it refers only to information or documents that relate to any pensions matter.

(2)     “Pensions matter” means any matter relating to—

(a)     a registered pension scheme,

(b)     an annuity purchased with sums or assets held for the purposes of a registered pension scheme or a pre-2006 pension scheme,

(c)     an employer-financed retirement benefits scheme,

(d)     a QROPS or former QROPS, or

(e)     an annuity purchased with sums or assets held for the purposes of a QROPS or former QROPS.

[...]

(6)     Where the notice relates to a matter within sub-paragraph (2)(a) or (b), the officer of Revenue and Customs who gives the notice must give a copy of the notice to the scheme administrator in relation to the pension scheme.

(7)     Where the notice relates to a matter within sub-paragraph (2)(c), the officer of Revenue and Customs who gives the notice must give a copy of the notice to the responsible person in relation to the employer-financed retirement benefits scheme.

(7A)     Where the notice relates to a matter within sub-paragraph (2)(d) or (e), the officer of Revenue and Customs who gives the notice must give a copy of the notice to the scheme manager in relation to the pension scheme.

(8)     Sub-paragraphs (6) to (7A) do not apply if the notice is given to a person who, in relation to the scheme or annuity to which the notice relates, is a prescribed description of person." (FA 2008, Sch 36, para 34B(1), (2), (6) - (8))

Providing a copy of the notice

FTT approval decision final

 

See I-3: Taxpayer notices 

FTT approval decision final

Appealing notice

"Where a person is given a notice under paragraph 5 or 5A, the person may appeal against the notice or any requirement in the notice on the ground that it would be unduly onerous to comply with the notice or requirement." (FA 2008, Sch 36, para 31)

Only ground of appeal is that the notice is unduly onerous

See I-4: Third party notices

But not in relation to pension matters

"(1)     This paragraph applies to a third party notice or a notice under paragraph 5 if it refers only to information or documents that relate to any pensions matter.

(4)     In relation to such a notice under paragraph 5—

[...]

(b)     paragraph 31 (appeal) has effect as if it permitted an appeal on any grounds."  (FA 2008, Sch 36, para 34B(1), (4))

Or certain group situations

"(5)     Where a notice is given under paragraph 5 to the parent undertaking for the purpose of checking the tax position of one or more subsidiary undertakings whose identities are not known to the officer giving the notice—

[...]

(b)     paragraph 31 (appeal) has effect as if it permitted an appeal on any grounds, but the parent undertaking may not appeal against a requirement in the notice to produce any document that forms part of the statutory records of the parent undertaking or any of its subsidiary undertakings." (FA 2008, Sch 36, para 35(5)(b)).

Or certain partnership situations

"(6)     Where a notice is given under paragraph 5 to one of the partners for the purpose of checking the tax position of one or more of the other partners whose identities are not known to the officer giving the notice[—

[...]

(b)     paragraph 31 (appeal) has effect as if it permitted an appeal on any grounds, but the partner to whom the notice is given may not appeal against a requirement in the notice to produce any document that forms part of that partner's statutory records." (FA 2008, Sch 36, para 37(6)(b)).

No appeal against requirement for statutory records where notice relates to pension matters

"(5)     A person may not appeal against a requirement in the notice to provide any information, or produce any document, that forms part of any person's statutory records." (FA 2008, Sch 36, para 34B(5))

Procedure for appeal

See I-3: Taxpayer notices

Appealing notice
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