A6.350 Power to obtain information
HMRC's powers to request information on state aid are generally restricted for the purpose of checking a tax position, for example checking the amount of the claim is correct or checking a tax position in a tax return. Provisions give HMRC additional powers, for the purpose of complying with post withdrawal obligations in relation to state aids granted through tax advantages, to1:
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•ÌýÌýÌýÌý require information to be provided by the beneficiary as a condition of entitlement for tax relief
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•ÌýÌýÌýÌý require information to be provided for the purpose of checking that state aid requirements have been fulfilled, and
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•ÌýÌýÌýÌý disclose information through a legal gateway for the purpose of publication
Introduction and background to state aid
Post IP completion day, under the 'level playing field' provisions of the TCA, the UK was allowed to establish its own state aid or subsidy control system. The framework for the new UK subsidy regime was subsequently set out in the Subsidy Control Act 2022 with the new regime
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Web page updated on 17 Mar 2025 17:13