Savings (Government Contributions) Act 2017 section 19

HMRC's power to require information relating to Help-to-Save accounts

Section 19 of Schedule 2 gives HMRC officers the power to require information and documents from applicants, account holders and account providers in connection with Help-to-Save accounts, and sets out the appeal rights against such notices.

• HMRC officers can issue formal notices requiring information or documents from anyone involved with a Help-to-Save account — including applicants, account holders, those who received applications, and current or former account providers.
• The information or documents requested must be reasonably required in connection with HMRC's functions relating to government contributions to Help-to-Save accounts or the administration of those accounts under this Schedule.
• Where a notice is issued to someone other than the current account provider (for example, to the account holder or a former provider), HMRC must send a copy of that notice to the current provider of the account.
• The recipient of a notice has the right to appeal against the notice itself or against any specific requirement contained within it, following the same procedural rules that apply to appeals against HMRC information notices under Schedule 36 to the Finance Act 2008.