C1Part 7Disclosure of tax avoidance schemes
311CF1Duty to provide further information requested by HMRC: section 311(3) case
1
This section applies where HMRC have allocated a reference number to arrangements or proposed arrangements in a case within section 311(3).
2
HMRC may require a relevant person to provide—
a
specified information about the arrangements or proposed arrangements;
b
documents relating to the arrangements or proposed arrangements.
3
In subsection (2), “relevant person” means—
a
any person who HMRC reasonably suspect to be, or to have been, a promoter in relation to the arrangements or the proposed arrangements;
b
any other person who HMRC reasonably suspect to be, or to have been, involved in the supply of the arrangements or the proposed arrangements.
4
HMRC may require information or documents only if they have reasonable grounds for suspecting that the information or documents will assist them in considering the arrangements or proposed arrangements.
5
Where HMRC impose a requirement on a person under subsection (2), the person must comply with the requirement before the end of—
a
the period of 10 working days beginning with the day on which HMRC imposed the requirement, or
b
such longer period as HMRC may direct.
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)