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These powers apply to most, although not all, of the taxes for which HMRC is responsible.

It is important to check that the Officer is using the correct powers for the correct period. Where FA 2008, Sch 36 and other powers overlap, guidance is given to Officers as to how to decide which power to use at CH21070.

Checks can only be carried out where it is reasonable to do so, and to check a tax position or collect a tax debt. Where the risk identified relates to a period which is out of time for assessment, the Officer should not pursue it.

A ‘tax position’ means a person’s past, present and future liability position with regard to any of the listed taxes, including penalties, claims and election, etc in connection with those taxes.

‘Collecting a tax debt’ means any steps in connection with the recovery of an amount of tax due from a person or any other amount in connection with any tax (eg penalties and interest). Note that the ability to issue an information notice for the purpose