Since the introduction of self-assessment, HMRC's powers to ensure that taxpayers comply with their obligations to make returns and payment of tax due have provided a statutory framework for self-assessment enquiries (see A6.302–A6.304).
FA 2024 brought in a wide-ranging power for HMRC to require additional information under self-assessment and from employers under RTI, beyond that strictly required for assessment and collection of the tax on the return. The information required must still relate to HMRC's collection
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Web page updated on 17 Mar 2025 13:26