# Finance Act 2026, Section 181: Information notices: unidentified connected persons

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

(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).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/181 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-181
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.