FA 2008, Sch. 36 uses various words and expressions for which HMRC have provided further explanation in their instructions for their officers. These include:-
- Providing information
- Producing documents, including guidance on what is a document or part of a document and on electronic documents and records
- The meaning of ‘to specify’ or ‘describe’
- The date by which information or documents can be required
- Where and when documents should be produced
- Copying or removing documents.
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