Policy paper

Amendments to HMRC's civil information powers

This measure introduces a new requirement which amends HMRC's Civil Information Powers

Documents

Draft legislation

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Explanatory note

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Details

A new Financial Institution Notice will be used to require financial institutions to provide information to HMRC when requested about a specific taxpayer, without the need for approval from the independent tribunal that considers tax matters.

Read the ‘amending HMRC’s civil information powers’ consultation and summary of responses.

Updates to this page

Published 21 July 2020

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