DST63500 - Information Available – Further Requirements

The onus is on the group (through its responsible member) to draw the attention of HMRC to any important information that is relevant to the group’s tax liability.

This is particularly true if there is some doubt as to the interpretation of that information. It is not sufficient for a group to simply provide the information if:

• it is hidden away,
• it is obscure, or
• its relevance is unclear.

Unless it is reasonable to expect HMRC to infer it, a group does not make information “available” under the last of these definitions unless the group notifies HMRC of both the existence and relevance of the information.

Information is only “made available” under FA2020/SCH8/PARA20 if the responsible member, makes it available.

HMRC can, therefore, make a discovery assessment when someone other than the responsible member on whom HMRC are making the assessment makes the information available. For example, information relevant to the discovery may be notified in writing by another company.