Section 181 Information notices: unidentified connected persons

United Kingdom

(1)

An officer of Revenue and Customs may by notice require a person to provide information that is, in the opinion of the officer, reasonably required for the purposes of—

(a)

monitoring the compliance of an unidentified connected person with an anti-avoidance enactment, or

(b)

HMRC taking, or considering whether HMRC could take, action against an unidentified connected person under an anti-avoidance enactment.

(2)

In this section, “unidentified connected person” means—

(a)

a connected person whose identity is not known to the officer, or

(b)

a class of persons whose individual identities are not known to the officer but, of which, one or more members is a connected person.

(3)

A notice under this section may only require information that is not readily available from another source.

(4)

An officer of Revenue and Customs may not issue a notice under this section without the approval of the tribunal.

(5)

In subsection (1)(b), the reference to taking action against an unidentified connected person includes a reference to taking action against one or more members of a class referred to in subsection (2)(b).