BIM55620 - Farming: herd basis: notice by Inspector for delivery of information

Where an election has been made, the Inspector is empowered to issue a notice calling for the delivery of necessary information within a specified period. Form 10F is provided for this purpose. The form 10F is a statutory return issued under the authority of ICTA88/SCH5/PARA10 so issuing it is not an enquiry under TMA70/S9A and you do not have to issue a TMA70/S9A notice of enquiry before you issue it. The form should be issued as soon as possible after the receipt of a formal election or as soon as the Inspector becomes aware that the taxpayer has submitted accounts or computations which can be regarded as an election under BIM55585. When returned, it should be filed in the Permanent Notes folder.

If further information , including reconciliation of the numbers and cost of animals, is subsequently required the Inspector can

• Issue a form 10F; or
• Deal with the point as part of a S9A enquiry.