CH882400 - Agent operational guidance: dishonest tax agents: getting access to an agent's files: using powers under Schedule 36 Finance Act 2008
This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
You can issue a file access notice for the documents you need to progress your case, but you may also need a person to provide you with information.
The information you ask for must be reasonably required to check a person바카라 사이트™s tax position. Checking the 바카라 사이트˜tax position바카라 사이트™ of a dishonest tax agent means checking their position regarding the penalty for dishonest conduct.
To get the information you require to progress your case you can issue information notices under
- FA08/SCH36/PARA1 (taxpayer notice)
- FA08/SCH36/PARA2 (third party notice).
바카라 사이트˜Providing information바카라 사이트™ can be answering specific factual questions, but information can also be provided by creating a document that did not previously exist in order to conveniently provide the information required. For example, it can cover computations, calculations, analyses, lists of an agent바카라 사이트™s and firm바카라 사이트™s clients and so on.
You can issue a 바카라 사이트˜taxpayer notice바카라 사이트™ to the person who is or was a tax agent, and a 바카라 사이트˜third party notice바카라 사이트™ to any other person to check the tax position of the tax agent.
If you need to give information notices under FA08/SCH36, you must make it clear to the person to whom you propose to give the notice what powers you are using and why.
Detailed technical guidance about information powers under FA08/SCH36 starts at CH20000.