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An HMRC officer may, by notice in writing, require any person to furnish such information as the officer may reasonably require for the purposes of the transfer of assets abroad (TOAA) rules within such time, not less than 30 days, as is stipulated in the notice¹.

Without prejudice to the generality of the above, the information which a person (P) may be required to provide includes particulars about²:

1. Ìý

   •ÌýÌýÌýÌý transactions with respect to which P was acting on behalf of others

2. Ìý

   •ÌýÌýÌýÌý transactions which the officer considers proper to investigate for the purposes of the TOAA rules (notwithstanding that P may consider that the provisions do not give rise to tax liability)

3. Ìý

   •ÌýÌýÌýÌý whether P has taken part or is taking part in any transactions specified in the notice, and if so, what part in which transactions

If the particulars sought by the officer go beyond what can reasonably be required for the purpose of the provisions, or if they are unduly