All enquiry work is undertaken on the basis that the purchaser
must initially be given the opportunity to voluntarily supply the
information required.
Although many enquiries are concluded satisfactorily on this
basis there are powers to deal with those cases where the purchaser
is not prepared to comply.
Powers are available under FA03/SCH10/PARA14 and FA03/SCH13.
FA03/SCH10/PARA14 is based on FA98/SCH18, the equivalent
provision for income tax is at TMA70/S19A. It permits HM Revenue
& Customs to issue a notice to produce documents etc for the
purposes of an enquiry. See guidance at
SDLTM84570.
FA03/SCH13 is based on TMA70/S20. The powers are more general
than those in FA03/SCH10 and are intended for use only in important
investigations where other information powers are not suitable.
They are not to be used in trivial or unsuitable cases. See
guidance at
SDLTM84700.
