ECL31700 - Enforcement: penalties: failure to comply with a request for information under Sch36 FA08
A person바카라 사이트™s tax position includes their tax position for the ECL. This means that officers of HMRC have the statutory powers under Schedule36 Finance Act 2008 to request documents reasonably required to check the person바카라 사이트™s liability to the ECL.
Please see [CH20000] of the compliance handbook for more information on HMRC바카라 사이트™s information and inspection powers.