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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.3 HMRC powers /Information and inspection powers under Finance Act 2008 / A6.316 Information and inspection powers—overview
Commentary

A6.316 Information and inspection powers—overview


Administration and compliance

A6.316 Information and inspection powers—overview

Finance Act 2008 introduced a common compliance checking structure which provides for a more flexible approach, involving a wide range of checks, that is more geared to different taxpayer behaviours. It provides a framework for:

  1. Ìý

    •ÌýÌýÌýÌý records to be kept and the requirement to make them available (see A6.204)1

  2. Ìý

    •ÌýÌýÌýÌý power to obtain information from the taxpayer and third parties (see A6.610–A6.614)2, and

  3. Ìý

    •ÌýÌýÌýÌý inspection powers (see A6.620–A6.624)3

  4. Ìý

    •ÌýÌýÌýÌý time limits for assessment (see A4.320)4

The new regime replaces not only the self-assessment

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