Corporation Tax Act 2009 section 241

Section 240: supplementary

Section 241 provides supplementary rules about provisional notices of determination issued under section 240, particularly regarding the disclosure of reasons and confidential information.

• When an HMRC officer issues a provisional notice of determination under section 240, the notice may include a statement of the grounds on which the officer proposes to make the determination.
• The officer may disclose the reasoning behind the proposed determination even if that information would normally be subject to secrecy obligations or other disclosure restrictions.
• This overrides any general duty of confidentiality that might otherwise prevent the officer from explaining the basis for the determination.
• The purpose is to ensure transparency so that the affected party understands why the determination is being proposed and can respond or appeal effectively.