SDLTM84660 - Compliance: Information powers

FA03/SCH10/PARA14 requesting information from the purchaser: Appeals

FA03/SCH10/PARA15 provides for an appeal against a notice under FA03/SCH10/PARA14 to be made by the purchaser.

The notice of appeal must be given

• in writing
• within 30 days of the date of issue of the notice
• to the officer of the Board by whom the notice was given. The compliance caseworker will be the officer of the Board

An appeal will be heard in the same way as an appeal against an assessment.

Further guidance will be issued in due course on the administration and conduct of appeals. In the meantime if an appeal against a notice under FA03/SCH10/PARA14 is received a compliance manager should be consulted.

More time required

If the purchaser requests more time to comply a revised time scale for production of the information can, if appropriate, be agreed.

A letter should be sent to the purchaser (copied to the agent where one is acting) saying that the compliance caseworker has agreed to allow further time for compliance with the notice dated xx/xx/xx. The information should be provided by xx/xx/xx and that further action will not be taken until this date has passed.

If a revised timetable cannot be agreed, a compliance manager should be consulted.

Information unavailable

If the purchaser states that they cannot obtain the information, or says that it does not exist (documents only) and the compliance caseworker is satisfied that the claim is genuine, the relevant part of the notice should be set aside.

In these circumstances it should be considered whether

• a penalty under FA03/SCH10/PARA11 (failure to keep records for the purposes of returns) may be appropriate. See SDLTM86230

the record keeping failure should be taken into account in determining the amount of any penalty to be charged for making an incorrect return under FA03/SCH10/PARA8. See SDLTM86190

Copies or originals?

The information powers do not oblige the purchaser to hand over original documents. The obligation may, unless notice is given to the contrary, be discharged if the purchaser provides copies of the (original) documents.