B6.776 Provision Of Information And Penalties In Relation To ATED

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Commentary

Business tax

This article describes the provisions for information and inspection powers and penalties in relation to ATED. ATED uses HMRC's cross-tax information and inspection powers and cross-tax penalty provisions.

ATED—information and inspection powers

The information and inspection powers in FA 2008, Sch 36 (see Division A6.6) apply to ATED¹.

The provisions enable HMRC officers (together with a person they may require to assist them) to inspect properties for valuation purposes².

There are rules relating to notices HMRC may make requiring a chargeable person, or another person, to deliver information or documents. Where a person has delivered, for a chargeable period with respect to an

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