Amending HMRC’s Civil Information Powers
This tax information and impact note is about some changes to HMRC's Civil Information Powers.
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Linked documents
- Policy Paper Amending HMRC’s Civil Information Powers
▤ Verbatim text from source document
This measure introduces a new Financial Institution Notice (FIN) that will be used to require financial institutions to provide information to HMRC when requested about a specific taxpayer, without the need for approval from the independent tribunal that considers tax matters.
It will also allow information and documents to be obtained for the purpose of collecting a tax debt and makes some technical changes.