TaxPersonal TaxFA 1998, 18 SCH 27

FA 1998, 18 SCH 27

27 -(1) If the Inland Revenue give a notice of enquiry to a company, they may by notice require the company-

(a) to produce to them such documents in the company’s possession or power, and
(b) to provide them with such information, in such form, as they may reasonably require for the purposes of the enquiry.
(2) A notice under this paragraph (which may be given at the same time as the notice of enquiry) must specify the time (which must not be less than 30 days) within which the company is to comply with it.
(3) In complying with a notice under this paragraph copies of documents may be produced instead of originals, but-
(a) the copies must be photographic or other facsimiles, and
(b) the Inland Revenue may by notice require the original to be produced for inspection.
A notice under paragraph (b) must specify the time (which must not be less than 30 days) within which the company is to comply with it.
(4) The Inland Revenue may take copies of, or make extracts from, any document produced to them under this paragraph.
(5) A notice under this paragraph does not oblige the company to produce documents or provide information relating to the conduct of [-
(a) any pending appeal by the company, or
(b) any pending referral to the Special Commissioners under paragraph 31A to which the company is a party.]1.

Related Articles

Inheritance tax is 'unfit for modern society' and should be abolished, says think tank

Personal Tax Inheritance tax is 'unfit for modern society' and should be abolished, says think tank

3w Alia Shoaib, Reporter
Rent-a-room relief – the survey says…

Personal Tax Rent-a-room relief – the survey says…

2m Helen Thornley, ATT Technical Officer
What should the OTS prioritise in its review of inheritance tax?

Personal Tax What should the OTS prioritise in its review of inheritance tax?

4m Alia Shoaib, Reporter
LITRG urges government to consider tax changes in disability work plan

Administration LITRG urges government to consider tax changes in disability work plan

5m Lucy Skoulding, Reporter
HMRC appeal rejected in Tottenham Hotspur case

Administration HMRC appeal rejected in Tottenham Hotspur case

6m Emma Smith, Managing Editor
HMRC urged to clarify impact of income allowances on Self-Assessments

Personal Tax HMRC urged to clarify impact of income allowances on Self-Assessments

7m Alia Shoaib, Reporter
New trading allowance: simplicity, but not as we know it

Administration New trading allowance: simplicity, but not as we know it

7m Emma Rawson, ATT Technical Officer
Wealthy individuals could circumvent top tax rate rises

Personal Tax Wealthy individuals could circumvent top tax rate rises

9m Alia Shoaib, Reporter