Request by HMRC for Customer Information

by **amitr19** on Fri Dec 30, 2011 11:27 am

Hi all,

I had a request from HMRC to provide certain information about the businesses I work with. This is a request under Section 18a(2) Taxes Management Act 1970. Are they allowed to ask for information about third parties(companies I do business with) without prior permission from the business itself. They are asking for the name/address/reference of all my business partners.

Thanks

by **pawncob** on Fri Dec 30, 2011 12:50 pm

You should have provided this information when you registered the partnership, so it's not unreasonable for HMRC to ask you to update it. All your partners are required by law to be registered with HMRC. I assume you're the nominated partner as HMRC are writing to you, so you must supply this information.

by **pawncob** on Fri Dec 30, 2011 12:57 pm

Are you sure it's TMA s18(a)2? Doesn't appear to exist.

by **wamstax** on Thu Jan 05, 2012 2:42 am

It is Section 18A subsection 2 TMA 1970 I would assume and see the following link
http://www.hmrc.gov.uk/businesses/tmastatutory-notices.shtml

regards

by **wamstax** on Thu Jan 05, 2012 3:35 am

There would be basically two strands of legislation to consider namely under the Data Protection Act 1988 and the Taxes management Act 1970 (as revised)
HM Revenue and Customs requesting information about another.
The Legislation:
Section 35 of the Data Protection Act 1998
AND
Section 18(A) Taxes Management Act 1970

by **mullet** on Fri Jan 06, 2012 8:32 pm

This is something that HMRC do as part of their information gathering; I guess to check that everyone you are dealing with is registered on their systems.