AH3701 - Regulation 10 Notices – What is a Regulation 10 notice and when is it appropriate to ask for the issue of such a notice?: Regulation 10 General Commissioners (Jurisdiction & Procedure) regulations SI 1994/1812

Regulation 10 Special Commissioners (Jurisdiction & Procedure) regulations SI 1994/1811

What is a Regulation 10 notice?

This is a notice served by the Commissioners in connection with the appeal. Any party may be asked to:

1. deliver such particulars as may be needed for the purpose of determining the appeal or
2. make available for inspection books, accounts or other documents, in his possession or power, that may contain information relating to the subject matter of the proceedings.

The notice specifies the particulars or documents being requested as well as the date by which the taxpayer has to comply with the notice. Particulars may include secondary material such as balance sheets and tax computations whilst books include the primary accounting records of a business.

When to ask for a Regulation 10 notice

In the years prior to Self-assessment (SA), it was common practice for the Commissioners to issue a notice under Regulation 10 as it was often seen as the best way to progress the matter under appeal. However, the Special Commissioners have taken a different view following the introduction of SA and the General Commissioners have followed the same approach.

Where we require particulars or documents to progress the enquiry we are now obliged to use the information powers available to us under:

• TMA70/S.19A
• TMA70/SCH1A/PARA.6
• FA98/SCH18/PARA.27 or
• TMA70/S.20

The Commissioners expect us to use the powers available to us first. They are now reluctant to use their powers under Regulation 10 if we have failed to use each and every one of the information powers that could be used. EM2270 outlines some instances in which the Commissioners may agree to exercise their powers and they may still use them for years preceding SA.

We cannot insist on the issue of a Regulation 10 notice but we can remind the Commissioners of the powers available to them in appropriate cases.

EM3952 offers some useful advice about the use of formal powers.