1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144 
THE TAXMAN'S POWERS — WHAT'S NEW
22nd January 2009, Page 31
22nd January 2009
Page 31
Page 31, 22nd January 2009
— THE TAXMAN'S POWERS — WHAT'S NEW
Close
Noticed an error?
If you've noticed an error in this article please click here to report it so we can fix it.
If you've noticed an error in this article please click here to report it so we can fix it.
HMRC will be able to ask for information and documents without starting a formal enquiry • Information sought may have no link to a tax return or investigation
to Information can be sought by e-mail and phone, rather than purely by letter
• Third parties can be approached for information
• It will be easier for HMRC to make a visit and unannounced visits can be sanctioned internally rather than having to seek approval from the Tax Tribunal • HMRC will be able to see your records before your books are compiled or returns submitted • However, HMRC will not be able to visit your home if it is not used for work www.hmrc.gov.uk