Corporation Tax Act 2009 section 966

Power to obtain information from personal representatives and beneficiaries

Section 966 gives HMRC the power to require personal representatives and beneficiaries to provide information needed for the purposes of taxing estate income under this Chapter.

• HMRC can require information from personal representatives and beneficiaries relating to estate income.
• This power supports the administration of corporation tax on income arising from deceased persons' estates.
• The information must be needed for the purposes of this Chapter, which deals with the taxation of estate income.
• Failure to comply with such a request could have consequences under the general information powers framework.