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HMRC has a number of information powers, which were widened by FA 2021¹, which can be used for a number of purposes including:

1. Ìý

   •ÌýÌýÌýÌý determining whether a person carries on or has in the past carried on a business as a promoter in relation to a relevant proposal or relevant arrangements

2. Ìý

   •ÌýÌýÌýÌý determining whether a person has met a threshold condition for the issue of a conduct notice

3. Ìý

   •ÌýÌýÌýÌý determining whether a person could be given a defeat notice

4. Ìý

   •ÌýÌýÌýÌý determining whether a person has provided false or misleading information or documents in relation to a stop notice, conduct notice or monitoring notice

5. Ìý

   •ÌýÌýÌýÌý determining whether arrangements, or proposals for such arrangements, that an officer suspects are promoted by the relevant person are of a description that could be specified in a stop notice

6. Ìý

   •ÌýÌýÌýÌý enabling HMRC to understand the operation of arrangements, or proposals for such arrangements, that an officer suspects are promoted by the relevant person

7. Ìý

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