|
| |
|
(4) | A person who the officer considers is needed to assist with the |
| |
valuation, measurement or determination may enter and inspect |
| |
the premises or property with the officer. |
| |
Carrying out inspections under paragraph 12A |
| |
12B (1) | An inspection under paragraph 12A may be carried out only if |
| 5 |
condition A or B is satisfied. |
| |
| |
(a) | the inspection is carried out at a time agreed to by a |
| |
| |
(b) | the relevant person has been given notice in writing of the |
| 10 |
agreed time of the inspection. |
| |
(3) | “Relevant person” means— |
| |
(a) | the occupier of the premises, or |
| |
(b) | if the occupier cannot be identified or the premises are |
| |
vacant, a person who controls the premises. |
| 15 |
| |
(a) | the inspection has been approved by the tribunal, and |
| |
(b) | any relevant person specified by the tribunal has been |
| |
given at least 7 days’ notice in writing of the time of the |
| |
| 20 |
(5) | A notice under sub-paragraph (4)(b) must state the possible |
| |
consequences of obstructing the officer in the exercise of the |
| |
| |
(6) | If a notice is given under this paragraph in respect of an inspection |
| |
approved by the tribunal (see paragraph 13), it must state that the |
| 25 |
inspection has been so approved. |
| |
(7) | An officer of Revenue and Customs seeking to carry out an |
| |
inspection under paragraph 12A must produce evidence of |
| |
authority to carry out the inspection if asked to do so by— |
| |
(a) | the occupier of the premises, or |
| 30 |
(b) | any other person who appears to the officer to be in charge |
| |
of the premises or property.” |
| |
6 (1) | Paragraph 13 (approval of tribunal) is amended as follows. |
| |
(2) | In sub-paragraph (1), insert at the end “(and for the effect of obtaining such |
| |
approval see paragraph 39 (penalties))”. |
| 35 |
(3) | In sub-paragraph (1A) (inserted by Schedule 47), insert at the end “(except |
| |
as required under sub-paragraph (2A))”. |
| |
(4) | In sub-paragraph (2), after “an inspection” insert “under paragraph 10, 10A |
| |
| |
(5) | After that sub-paragraph insert— |
| 40 |
“(2A) | The tribunal may not approve an inspection under paragraph 12A |
| |
| |
|
| |
|
| |
|
(a) | an application for approval is made by, or with the |
| |
agreement of, an authorised officer of Revenue and |
| |
| |
(b) | the person whose tax position is the subject of the |
| |
proposed inspection has been given a reasonable |
| 5 |
opportunity to make representations to the officer of |
| |
Revenue and Customs about that inspection, |
| |
(c) | the occupier of the premises has been given a reasonable |
| |
opportunity to make such representations, |
| |
(d) | the tribunal has been given a summary of any |
| 10 |
representations made, and |
| |
(e) | the tribunal is satisfied that, in the circumstances, the |
| |
| |
(2B) | Paragraphs (c) and (d) of sub-paragraph (2A) do not apply if the |
| |
tribunal is satisfied that the occupier of the premises cannot be |
| 15 |
| |
7 | In paragraph 17(b) (power to record information), after “premises,” insert |
| |
| |
8 (1) | Paragraph 21 (restrictions on giving taxpayer notices) is amended as |
| |
| 20 |
(2) | In sub-paragraph (7), for “VAT position” substitute “position as regards any |
| |
tax other than income tax, capital gains tax or corporation tax”. |
| |
(3) | In the heading, insert at the end “following tax return”. |
| |
9 | After that paragraph insert— |
| |
“Taxpayer notices following land transaction return |
| 25 |
21A (1) | Where a person has delivered a land transaction return under |
| |
section 76 of FA 2003 (returns for purposes of stamp duty land tax) |
| |
in respect of a transaction, a taxpayer notice may not be given for |
| |
the purpose of checking that person’s stamp duty land tax |
| |
position in relation to that transaction. |
| 30 |
(2) | Sub-paragraph (1) does not apply where, or to the extent that, any |
| |
of conditions A to C is met. |
| |
(3) | Condition A is that a notice of enquiry has been given in respect |
| |
| |
| 35 |
(b) | a claim (or an amendment of a claim) made by the person |
| |
in connection with the transaction, |
| |
| and the enquiry has not been completed. |
| |
(4) | In sub-paragraph (3) “notice of enquiry” means a notice under |
| |
paragraph 12 of Schedule 10, or paragraph 7 of Schedule 11A, to |
| 40 |
| |
(5) | Condition B is that, as regards the person, an officer of Revenue |
| |
and Customs has reason to suspect that— |
| |
|
| |
|
| |
|
(a) | an amount that ought to have been assessed to stamp duty |
| |
land tax in respect of the transaction may not have been |
| |
| |
(b) | an assessment to stamp duty land tax in respect of the |
| |
transaction may be or have become insufficient, or |
| 5 |
(c) | relief from stamp duty land tax in respect of the transaction |
| |
may be or have become excessive. |
| |
(6) | Condition C is that the notice is given for the purpose of obtaining |
| |
any information or document that is also required for the purpose |
| |
of checking that person’s position as regards a tax other than |
| 10 |
| |
10 | In paragraph 28 (restrictions on inspection of business documents), and in |
| |
the heading before that paragraph, omit “business”. |
| |
11 | After paragraph 34 insert— |
| |
| 15 |
34A (1) | This paragraph applies to a third party notice or a notice under |
| |
| |
(a) | it is given to an involved third party (see paragraph 61A), |
| |
(b) | it is given for the purpose of checking the position of a |
| |
person, or a class of persons, as regards the relevant tax, |
| 20 |
| |
(c) | it refers only to relevant information or relevant |
| |
| |
(2) | In relation to such a third party notice— |
| |
(a) | paragraph 3(1) (approval etc of third party notices) does |
| 25 |
| |
(b) | paragraph 4(1) (copying third party notices to taxpayer) |
| |
| |
(c) | paragraph 30(1) (appeal) has effect as if it permitted an |
| |
| 30 |
(3) | In relation to such a notice under paragraph 5— |
| |
(a) | sub-paragraphs (3) and (4) of that paragraph (approval of |
| |
tribunal) have effect as if they permitted, but did not |
| |
require, an authorised officer of Revenue and Customs to |
| |
obtain the approval of the tribunal, and |
| 35 |
(b) | paragraph 31 (appeal) has effect as if it permitted an appeal |
| |
| |
(4) | The involved third party may not appeal against a requirement in |
| |
the notice to provide any information, or produce any document, |
| |
that forms part of the involved third party’s statutory records. |
| 40 |
(5) | In relation to an involved third party, “relevant documents”, |
| |
“relevant information” and “relevant tax” are defined in |
| |
| |
|
| |
|
| |
|
Registered pension schemes etc |
| |
34B (1) | This paragraph applies to a third party notice or a notice under |
| |
paragraph 5 if it refers only to information or documents that |
| |
relate to any pensions matter. |
| |
(2) | “Pensions matter” means any matter relating to— |
| 5 |
(a) | a registered pension scheme, |
| |
(b) | an annuity purchased with sums or assets held for the |
| |
purposes of a registered pension scheme or a pre-2006 |
| |
| |
(c) | an employer-financed retirement benefits scheme. |
| 10 |
(3) | In relation to such a third party notice— |
| |
(a) | paragraph 3(1) (approval etc of third party notices) does |
| |
| |
(b) | paragraph 4(1) (copying third party notices to taxpayer) |
| |
| 15 |
(c) | paragraph 30(1) (appeal) has effect as if it permitted an |
| |
| |
(4) | In relation to such a notice under paragraph 5— |
| |
(a) | sub-paragraphs (3) and (4) of that paragraph (approval of |
| |
tribunal) have effect as if they permitted, but did not |
| 20 |
require, an authorised officer of Revenue and Customs to |
| |
obtain the approval of the tribunal, and |
| |
(b) | paragraph 31 (appeal) has effect as if it permitted an appeal |
| |
| |
(5) | A person may not appeal against a requirement in the notice to |
| 25 |
provide any information, or produce any document, that forms |
| |
part of any person’s statutory records. |
| |
(6) | Where the notice relates to a matter within sub-paragraph (2)(a) or |
| |
(b), the officer of Revenue and Customs who gives the notice must |
| |
give a copy of the notice to the scheme administrator in relation to |
| 30 |
| |
(7) | Where the notice relates to a matter within sub-paragraph (2)(c), |
| |
the officer of Revenue and Customs who gives the notice must |
| |
give a copy of the notice to the responsible person in relation to the |
| |
employer-financed retirement benefits scheme. |
| 35 |
(8) | Sub-paragraphs (6) and (7) do not apply if the notice is given to a |
| |
person who, in relation to the scheme or annuity to which the |
| |
notice relates, is a prescribed description of person. |
| |
Registered pension schemes etc: interpretation |
| |
| 40 |
“employer-financed retirement benefits scheme” has the |
| |
same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see |
| |
sections 393A and 393B of that Act); |
| |
“pension scheme” has the same meaning as in Part 4 of FA |
| |
| 45 |
|
| |
|
| |
|
“pre-2006 pension scheme” means a scheme that, at or in |
| |
respect of any time before 6 April 2006, was— |
| |
(a) | a retirement benefits scheme approved for the |
| |
purposes of Chapter 1 of Part 14 of ICTA, |
| |
(b) | a former approved superannuation fund (as defined |
| 5 |
in paragraph 1(3) of Schedule 36 to FA 2004), |
| |
(c) | a relevant statutory scheme (as defined in section |
| |
611A of ICTA) or a pension scheme treated as if it |
| |
| |
(d) | a personal pension scheme approved under Chapter |
| 10 |
| |
“prescribed” means prescribed by regulations made by the |
| |
| |
“registered pension scheme” means a pension scheme that is |
| |
or has been a registered pension scheme within the |
| 15 |
meaning of Part 4 of FA 2004 or in relation to which an |
| |
application for registration under that Part of that Act has |
| |
| |
“responsible person”, in relation to an employer-financed |
| |
retirement benefits scheme, has the same meaning as in |
| 20 |
Chapter 2 of Part 6 of ITEPA 2003 (see section 399A of that |
| |
| |
“scheme administrator”, in relation to a pension scheme, has |
| |
the same meaning as in Part 4 of FA 2004 (see section 270 |
| |
| 25 |
12 | In paragraph 35 (special cases: groups of undertakings), in sub-paragraph |
| |
(4A)(c) (inserted by Schedule 47)— |
| |
(a) | for “paragraph 21” substitute “paragraphs 21 and 21A”, and |
| |
(b) | for “applies” substitute “apply”. |
| |
13 | In paragraph 37 (special cases: partnerships), after sub-paragraph (2) |
| 30 |
| |
“(2A) | Where, in respect of a transaction entered into as purchaser by or |
| |
on behalf of the members of the partnership, any of the partners |
| |
| |
(a) | delivered a land transaction return under Part 4 of FA 2003 |
| 35 |
(stamp duty land tax), or |
| |
(b) | made a claim under that Part of that Act, |
| |
| paragraph 21A (restrictions where taxpayer has delivered land |
| |
transaction return) has effect as if that return had been delivered, |
| |
or that claim had been made, by each of the partners.” |
| 40 |
14 | After paragraph 61 insert— |
| |
| |
61A (1) | In this Schedule, “involved third party” means a person described |
| |
in the first column of the Table below. |
| |
(2) | In this Schedule, in relation to an involved third party, “relevant |
| 45 |
information”, “relevant document” and “relevant tax” have the |
| |
meaning given in the corresponding entries in that Table. |
| |
|
| |
|
| |
|
| | | | | | | | | | | | | | | | | | | | | | | A person who, in relation to |
| | | | | | | | | | | 5 | | | | | | | | | | agreement, transfer, issue, |
| | | | | | | appropriation or surrender, |
| | | | | | | is an accountable person (as |
| | | | | | | defined in regulation 2 of |
| | | | 10 | | | the Stamp Duty Reserve Tax |
| | | | | | | Regulations S.I. 1986/1711 |
| | | | | | | | | | | | | | | | | | | | | | | | | 15 | | | relation to an oil field (as |
| | | | | | | defined for the purposes of |
| | | | | | | | | | | | | | A person involved (in any |
| | | | | | | | | | | 20 | | | aggregate to exploitation in |
| | | | | | | | | | | | | | defined for the purposes of |
| | | | | | | | | | | | | | | | | | 25 | | | A person involved (in any |
| | | | | | | | | | | | | | | | | | | | | commodities (as defined for |
| | | | | | | the purposes of Schedule 6 |
| | | | 30 | | | to FA 2000) or in connected |
| | | | | | | | | | | | | | A person involved (in any |
| | | | | | | capacity) with any landfill |
| | | | | | | disposal (as defined for the |
| | | | 35 | | | | | | | | | | | | | | |
|
|
15 (1) | Paragraph 62 (meaning of “statutory records”) is amended as follows. |
| |
(2) | In sub-paragraph (1), for paragraph (b) substitute— |
| |
“(b) | any other enactment relating to a tax,”. |
| 40 |
(3) | In sub-paragraph (2)(b), for “VATA 1994 or any other enactment relating to |
| |
value added tax” substitute “any other enactment relating to a tax”. |
| |
| |
| |
Powers to obtain contact details for debtors |
| |
Requirement for contact details for debtor |
| 45 |
1 (1) | This Schedule applies where— |
| |
(a) | a sum is payable by a person (“the debtor”) to the Commissioners |
| |
under or by virtue of an enactment or under a contract settlement, |
| |
(b) | an officer of Revenue and Customs reasonably requires contact |
| |
details for the debtor for the purpose of collecting that sum, |
| 50 |
|
| |
|