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Home / Simons-Taxes / Administration and compliance / Part A6 Enquiries, compliance checks and investigations / Division A6.3 HMRC powers

Division A6.3 HMRC powers

Administration and compliance

Division A6.3 HMRC powers

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A6.301 Formation of HMRC and powers review

A6.301A Integration of information and inspection powers

A6.302 Self-assessment powers鈥攐verview

A6.302A Power to enquire into a return

A6.303 Information powers

A6.304 Discovery and power to make determinations

A6.306 Section 20 powers

A6.310 Privileged documents

A6.311 Falsification etc of documents

A6.312 Power to call for papers of a tax accountant

A6.313 Entry with warrant to obtain documents and removal of documents

A6.315 Orders for the delivery of documents

A6.316 Information and inspection powers鈥攐verview

A6.321 Tax agents dishonest conduct鈥攐verview

A6.322 Dishonest conduct

A6.323 Power to obtain papers

A6.325 Data gathering powers鈥攐verview

A6.327 Notices

A6.330 Relevant data and data-holders鈥昽verview

A6.331 Salaries, fees, commission etc

A6.332 Interest, etc

A6.332A Merchant acquirers etc

A6.332B Providers of payment or intermediary services

A6.332C Money service businesses

A6.333 Payments derived from securities

A6.334 Grants, subsidies, licences and approvals

A6.335 Rent and other payments arising from land

A6.336 Dealing in securities and other property

A6.337 Other data-holders

A6.339 Right of appeal against a data notice

A6.340 Failure to comply with a data notice

A6.341 Inaccurate information supplied in response to a data notice

A6.342 Reasonable excuse for failure to comply with a data notice

A6.343 Assessment, payment and enforcement of data notice penalties

A6.344 Appeals against data notice penalties

A6.345 Data notices鈥攐ther provisions

A6.350 Power to obtain information

A6.351 Power to publish information

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