Taxes Management Act 1970 section 13

Persons in receipt of taxable income belonging to others

Section 13 requires anyone who receives taxable income belonging to another person to provide information about that income to HMRC when requested.

• If you receive or manage taxable income on behalf of someone else, HMRC can require you to provide details about it.
• The requirement is triggered by a notice from an officer of HMRC, which may ask for a return of the income received.
• This applies to agents, nominees, trustees, and anyone else handling income that ultimately belongs to another person.
• The provision was amended by Finance Act 2011 to align with updated data-gathering powers under Schedule 23 of that Act.

---