EM2400 - Information Powers: TMA70/S20: Contents

EM2401Outline
EM2402Statistics
EM2405HMRC Commissioners’ Notices
EM2406Head Office Powers
EM2410Checklist for S20(1) Notices
EM2415What can you ask for
EM2420Authorised Officers
EM2421Authorisation
EM2425Opportunity for the Taxpayer to Provide Information
EM2430Is a Formal Notice Required?
EM2435Preparatory Work Before Seeking Consent from a Commissioner
EM2437Presentation to the Commissioner
EM2440Written Summary to Taxpayer
EM2445Compliance with the Notice
EM2446Offer to Inspect Documents
EM2450Non-Compliance with a Notice
EM2470Checklist for S20(3) Notices
EM2475Documents from Persons Other than the Taxpayer
EM2480Time Limits for Third Party Notices
EM2485Persons on Whom S20(3) Notices can be Served
EM2487Communications Service Providers
EM2488Information from Spouses or Partners
EM2490Opportunity for the Third Party to Supply Information
EM2500Copy of Notice and Written Summary to Taxpayer
EM2505Non-Compliance with a Section 20(3) Notice
EM2520Checklist for S20(3) Notices to Banks
EM2525Application of S20(3) to Clearing Banks
EM2530S20(3) Alternatives
EM2540Documents from Banks
EM2545Serving Informal Notices
EM2547Informal Notices to Banks
EM2548Is a Formal Notice Required?
EM2550Are Documents Confidential to the Bank Essential?
EM2560Compliance with Notices by Banks
EM2565Falsification or Destruction of Documents