{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-4/paragraph-33",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-4/paragraph-33.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "schedule/4/paragraph/33",
  "kind": "paragraph",
  "number": "33",
  "heading": null,
  "text": "(1) An officer of Revenue and Customs may by notice require a person to provide the officer with any information—\n(a) which the officer reasonably requires for the performance of any functions of Her Majesty's Revenue and Customs or an officer of Revenue and Customs under the CSOP code, and\n(b) which the person to whom the notice is addressed has or can reasonably obtain.\n(2) The power conferred by this paragraph extends, in particular, to—\n(a) information to enable an officer of Revenue and Customs—\n(i) to check anything contained in a notice under paragraph 28A or a return under paragraph 28B or to check any information accompanying such a notice or return, or”, and\n(ii) to determine the liability to tax, including capital gains tax, of any person who has participated in a scheme or any other person whose liability to tax the operation of a scheme is relevant to, and\n(b) information about the administration of a scheme and any alteration of the terms of a scheme.\n(3) The notice must require the information to be provided within a specified time, which must not end earlier than 3 months after the date when the notice is given.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 para. 33(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 180(2), 204 (with Sch. 8 paras. 205-215)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 4 para. 33(2)(a)(i) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 180(3)(a), 204 (with Sch. 8 paras. 205-215)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 4 para. 33(2)(a)(ii) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 180(3)(b), 204 (with Sch. 8 paras. 205-215)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/4/paragraph/33",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}