What does section 7 of the Taxes Management Act 1970 Schedule 1AA cover?

Section 7 deals with how a person must comply with a document delivery order made under section 20BA. It grants HMRC the power to make regulations specifying which officer should receive the documents, the delivery address, and when postal delivery is acceptable, ensuring a clear and consistent compliance process.

What can HMRC regulations specify about complying with a document delivery order?

HMRC regulations may specify which particular officer the documents should be produced to, the address to which documents should be taken or sent, and the circumstances in which sending documents by post will satisfy the requirements of the order. This provides clarity for anyone who receives such an order.

How must electronic or magnetic documents be delivered under section 7?

Where a document exists in electronic or magnetic form, such as a spreadsheet or database record, the person must deliver the information in a visible and legible format. This could mean printing the records or exporting them as a readable document like a PDF, ensuring HMRC can actually review the information provided.

Can a business send documents by post to comply with a section 20BA order?

Yes, if HMRC regulations permit postal delivery in the circumstances, a business may send the required documents by post rather than delivering them in person. The regulations will specify when postal delivery is acceptable and the address to which the documents should be sent to satisfy the order.

Taxes Management Act 1970 section 7

Complying with an order [TMA 1970 Sch 1AA para 7]

Section 7 deals with how a person must comply with an order to deliver documents under section 20BA, including the practical arrangements for delivery and the treatment of electronic documents.

HMRC may make regulations setting out how a person must comply with a document delivery order.
Regulations may specify which officer should receive the documents, the address for delivery, and when postal delivery is acceptable.
Where a document exists in electronic or magnetic form, the person must provide the information in a visible and legible format.
These rules ensure there is a clear and consistent process for fulfilling document delivery orders.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member