# Finance Act 2026, Section 179: Information notices: connected persons

Extent: E+W+S+N.I.

(1) An officer of Revenue and Customs may by notice require a connected person to provide information that is, in the opinion of the officer, reasonably required for the purposes of—
(a) monitoring the compliance of the connected person with an anti-avoidance enactment, or
(b) HMRC taking, or considering whether HMRC could take, action against the connected person under an anti-avoidance enactment.
(2) An officer of Revenue and Customs may seek the approval of the tribunal before issuing a notice under this section.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/179 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-179
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.