Tax Credits Act 2002 section 36

Powers in relation to documents

Section 36 extends HMRC's existing powers to obtain documents in cases of serious tax fraud so that those same powers also apply to fraud involving tax credits.

• HMRC can apply to a tribunal for an order requiring the delivery of documents where tax credit fraud is suspected, using the same powers available for serious tax fraud under the Taxes Management Act 1970.
• The provisions covering the procedure for obtaining such orders (Schedule 1AA to the Taxes Management Act 1970) and the offence of falsifying documents (section 20BB) also apply in the tax credits context.
• Subsections (2) and (3) have been repealed by the Finance Act 2007 and are no longer in force.
• Any regulations already in force under Schedule 1AA to the Taxes Management Act 1970 at the time section 36 commenced automatically apply for tax credits purposes as well, with any necessary modifications, until they are amended or revoked.