{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-11",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-11.json",
  "legislation": "uksi/1998/3175",
  "legislation_title": "The Corporation Tax (Instalment Payments) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Production of records",
  "text": "(1) HMRC may, at any time following the relevant date, by notice require a company to produce, within such time (not being less than thirty days) as may be provided by the notice—\n(a) all such books, documents and other records in its possession or power relating to the computation of any amount paid in respect of the company’s total liability for an accounting period in accordance with these Regulations as they may reasonably require for ascertaining whether the amount of the payment was consistent with the quality and quantity of the information available to the company, at the time the payment was due, regarding its total liability for that period;\n(b) all such books, documents and other records in its possession or power as they may reasonably require for ascertaining the reasons for non-payment by the company at any time in accordance with these Regulations of any amount in respect of the company’s total liability for an accounting period;\n(c) all such books, documents and other records in its possession or power as they may reasonably require for ascertaining whether a claim for repayment of an amount under regulation 6(2) was properly made.\n(2) In complying with a notice under paragraph (1) copies of books, documents and other records may be produced instead of originals, but—\n(a) the copies must be photographic or other facsimiles, and\n(b) an officer of Revenue and Customs may require the original to be made available for inspection in accordance with regulation 12.\n(3) In paragraph (1) “the relevant date” has the same meaning as in regulation 10.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 11(1) substituted (11.8.2011) by The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011 (S.I. 2011/1785), regs. 1(1), 16(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 11(1)(a) substituted (1.4.2019) by The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017 (S.I. 2017/1072), regs. 1(1), 14(2) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 11(1)(b) substituted (1.4.2019) by The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017 (S.I. 2017/1072), regs. 1(1), 14(2) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 11(2)(b) substituted (11.8.2011) by The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011 (S.I. 2011/1785), regs. 1(1), 16(3)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 11(1) modified (with application in accordance with s. 119(6) of the amending Act) by Finance Act 2014 (c. 26), s. 119(11)(a)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Reg. 11(1) modified (with application in accordance with Sch. 26 para. 13(1) of the amending Act) by Finance Act 2014 (c. 26), Sch. 26 para. 13(6)(a) (with Sch. 26 para. 13)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Reg. 11(1) modified (with application in accordance with s. 76(6)-(12) of the amending Act) by Finance Act 2015 (c. 11), s. 76(10)(a)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Reg. 11(1) modified (with application in accordance with Sch. 2 para. 1(4) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 2 para. 1(8)(a)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Reg. 11(1) modified (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 14(9)(a)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Reg. 11(1) modified (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 16(9)(a)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Reg. 11(1) modified (with effect in accordance with s. 51 of the amending Act) by Finance Act 2022 (c. 3), s. 51(6)(a)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Reg. 11(1) modified (15.7.2026) by Taxation (Energy and Vehicles) Act 2026 (c. 26), s. 1(7)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 11 in force at 7.1.1999, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3175/regulation/11",
    "retrieved_at": "2026-10-29T11:12:31.336573+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}