RPSM12400040 - Employer Pages: Information Requirements and Administration: Notices requiring documents or particulars - copy documents
Notices requiring documents or particulars - copy documents
| [Sections 252(9)-(11) Finance Act 2004] | |
| [Reg. 5 The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006] [SI 2006/570] |
Anyone issued with a notice to produce a document may provide a
copy of the original. However, if a copy is produced HMRC has the
right to ask for production of the original. This will be effected
by issuing a notice specifying a period within which the original
is to be produced.
Such notice may be given electronically if the proposed
recipient has consented to the use of electronic communications for
the delivery of information by HMRC.
The period specified by the notice will allow a minimum of 30
days beginning with the day on which notice is given. HMRC has the
right to copy or make extracts from any document produced in
response to a notice issued under section 252 Finance Act 2004.
| Glossary RPSM20000000 |
