Taxation (International and Other Provisions) Act 2010 section 249

Receipt notices

Section 249 sets out when an HMRC officer may issue a receipt notice to a UK resident company, requiring it to provide information where certain scheme conditions relating to receipts may be met.

• An HMRC officer may give a UK resident company a receipt notice if the officer has reasonable grounds to believe that the "receipt scheme conditions" are or may be met in relation to that company.
• A receipt notice is a formal notification issued under this section, and the section defines both the term "receipt notice" and the "receipt scheme conditions" that trigger its use.
• The power to issue receipt notices rests with individual HMRC officers rather than the Commissioners for HMRC themselves, reflecting the practical delegation of this function.
• The same approach to delegation of powers to HMRC officers applies consistently across related sections 252, 255, and 256 of the Act.