CH21060 - Information & Inspection Powers: Conditions and safeguards: Previous powers
You must use the information and inspection powers in Schedule 36 instead of the information and inspection powers they replace, even if your compliance check started before the date on which those new powers took effect.
The powers replaced by the powers in Schedule 36 from 1 April 2009 are
Tax | Legislation replaced | Power replaced |
---|---|---|
IT, CGT | TMA70/S19A | To require a person to furnish information and produce documents. |
IT, CGT, CT, PAYE, NIC | TMA70/S20 | To require a person to furnish particulars and deliver documents. |
IT, CGT, CT | TMA70/SCH1A/PARA6 | To require a person to produce documents and furnish accounts or particulars. |
CT | ICTA88/S767C | To require a company to supply documents or particulars. |
Foreign taxes | FA90/S125 | To require a person to furnish particulars and deliver documents relevant to liability to an income or capital tax of a member State. |
IT | F(No.2)A92/S28 | To require an exempt body to produce for inspection books, documents and other records. |
VAT | VATA94/SCH11/PARA7 | To require a taxable person to furnish information and produce documents for inspection. |
VAT | VATA94/SCH11/PARA10 | To enter premises used in connection with the carrying on of a business; to enter any premises believed to be used in connection with the supply of goods under taxable supplies or with the acquisition of goods under taxable acquisitions from other member States and that goods to be so supplied or acquired are believed to be on those premises and inspect the premises and any goods found on them; to enter any premises believed to be used as a fiscal warehouse and inspect the premises and any goods found on them. |
CT | FA98/SCH18/PARA27 | To require a company to produce documents and provide information. |
VAT | FA99/S13 | To enter any premises believed to be used in relation to specified transactions concerning gold and that such gold is believed to be on those premises and inspect the premises and any gold found on them. |
Foreign taxes | FA2006/S174 | To require a person to furnish particulars and deliver documents relevant to liability to a relevant foreign tax of a territory outside the United Kingdom. |
The powers replaced by the powers in Schedule 36 from 1 April 2010 are
Tax | Legislation replaced | Power replaced |
---|---|---|
IT, CGT | TMA1970/S110 | To enter and inspect land to decide annual value. |
CGT | TMA1970/S111 | To inspect property to decide market value. |
IT | FA2004/S252, 253 & 259 | To require documents or particulars from pension schemes. |
IT | ITTOIA2005/S700 | To require information from managers of individual investment plans. |
IT | SA1986/2211 Reg11(2) & 12(2) | To require an approved agency and an employer to produce for inspection the records they are required to keep for Payroll Giving purposes. |
Inheritance tax | IHTA1984/S219, 219A & 219B | To require information and documents. |
Inheritance tax | IHTA1984/S220 | To inspect premises. |
Stamp duty land tax | FA2003/SCH13/PARA1 & 6 | To call for information or documents from a taxpayer or third party. |
Stamp duty land tax | FA2003/S94 | To inspect premises. |
Stamp duty reserve tax | FA1986/SI1711/REG5 | To call for information or documents from a taxpayer or third party. |
Stamp duty reserve tax | FA1986/SI1711/REG15 | To inspect premises. |
Insurance premium tax | FA1994/SCH7/PARA2 | To require every person who is concerned in whatever capacity in and with an insurance business to furnish information relating to contracts of insurance within such time and in such form as is reasonably required. |
Insurance premium tax | FA1994/SCH7/PARA3 | To require every person who is concerned in whatever capacity in and with an insurance business to produce documents for inspection relating to contracts of insurance. |
Insurance premium tax | FA1994/SCH7/PARA4(1) | That an authorised person may at any reasonable time enter premises used in connection with the carrying on of a business, for the purpose of exercising any powers in relation to IPT. |
Aggregates levy | FA2001/SCH7/PARA1 | To require information. |
Aggregates levy | FA2001/SCH7/PARA4 | To require documents. |
Aggregates levy | FA2001/SCH7/PARA6 | To enter and inspect premises. |
Climate change levy | FA2000/SCH6/PARA124 | To require information. |
Climate change levy | FA2000/SCH6/PARA127 | To require documents. |
Climate change levy | FA2000/SCH6/PARA129 | To enter and inspect premises. |
Landfill tax | FA1996/SCH5/PARA1 | To require information. |
Landfill tax | FA1996/SCH5/PARA3 | To require documents. |
Landfill tax | FA1996/SCH5/PARA4 | To enter and inspect premises. |
Petroleum revenue tax | FA1993/S187 | To require a person to furnish particulars and deliver documents. |
Note that certain provisions in Schedule 36 apply from 1 April 2011 to information notices issued to a person who is not a revenue trader under Section 118BA of CEMA79. But a page in the CH20000+ guidance only applies to excise duties if it includes a legislative reference to CEMA at the foot of the page.