What does section 94 of TIOPA 2010 define?

Section 94 defines what information is treated as having been 'made available' to HMRC for the purposes of section 92(4). It specifies that information in tax returns, accompanying documents, claims, documents accompanying claims, and any other documents provided to HMRC in connection with tax affairs counts as available to HMRC.

How does section 94 support the reasonable belief defence under section 92(4)?

Section 94 supplements the reasonable belief defence by establishing exactly what information HMRC is considered to have had access to when assessing whether a taxpayer's belief that no counteraction was due was reasonable. If HMRC already possessed sufficient information to act, the taxpayer's defence may be weakened.

What categories of information count as made available to HMRC under section 94?

The categories include information contained in a tax return, documents accompanying a return, a claim for relief, documents accompanying such a claim, and any other documents provided to HMRC in connection with the taxpayer's tax affairs. The section uses the single term 'documents' to simplify earlier legislative references to accounts, statements, and documents.

Does section 94 apply to both income tax and corporation tax?

Yes, section 94 covers both income tax and corporation tax scenarios. It references the relevant assessment and discovery provisions for individuals under the Taxes Management Act 1970 and for companies under Schedule 18 to the Finance Act 1998, ensuring consistent application across both tax regimes.

Taxation (International and Other Provisions) Act 2010 section 94

Information made available for the purposes of section 92(4)

Section 94 defines what information is treated as having been "made available" to HMRC for the purposes of determining whether a taxpayer can rely on the reasonable belief defence against a counteraction notice under section 92(4).

This section supports the reasonable belief defence in section 92(4) by specifying what counts as information already available to HMRC when considering whether to issue a counteraction notice.
Information is treated as available to HMRC if it was contained in a return, in documents accompanying a return, in a claim or documents accompanying a claim, or in other documents provided to HMRC in connection with tax matters.
The section covers both income tax and corporation tax scenarios, referencing the relevant assessment and discovery provisions for individuals (under the Taxes Management Act 1970) and companies (under Schedule 18 to the Finance Act 1998).
The "situation" that these availability tests relate to is specifically the exercise of HMRC's power to issue a counteraction notice to the taxpayer — meaning the question is whether HMRC already had enough information to act before doing so.

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