# The International Controlled Transaction Reporting Regulations 2026, Regulation 8: Commissioners’ directions


(1) Where reasonably required, the Commissioners may direct a reporting entity to provide to an officer of Revenue and Customs—
(a) other specified information in cases where specified information provided is incomplete, or
(b) copies of any relevant books, documents or other records for the purpose of determining whether the specified information provided is accurate.
(2) A direction given under paragraph (1) may be specific or general.
(3) The reporting entity must comply with the direction by the time, and in the form and manner, as may reasonably be specified in the direction.
(4) Regulation 9 applies to specified information provided in accordance with a direction given under this regulation.

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Source: https://www.legislation.gov.uk/uksi/2026/1156/regulation/8 (the official version)
Page: https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.