What power does section 51 of the Taxes Management Act 1970 give to the Commissioners?

Section 51 grants the Commissioners hearing a tax appeal the statutory power to require the appellant to produce documents or furnish information they consider necessary to determine the appeal. This is a compulsory power, meaning the appellant can be formally directed to comply rather than simply invited to provide material voluntarily.

What types of documents can the Commissioners require under section 51 TMA 1970?

The Commissioners can require production of any documents or particulars they reasonably believe are relevant to the appeal. In practice this includes business accounts, bank statements, supporting invoices, correspondence, contracts, calculations and detailed breakdowns of specific expense claims or other items in dispute between the taxpayer and HMRC.

What happens if an appellant fails to comply with a requirement under section 51?

Failure to comply with a requirement issued under section 51 could have adverse consequences for the appellant's case. Because the power is compulsory and backed by statutory authority, practitioners should ensure all relevant documentation is well organised and readily available before an appeal hearing to avoid any negative implications for their client.

How does section 51 TMA 1970 work in practice during a tax appeal?

If a taxpayer appeals against a tax assessment, the tribunal is not limited to evidence voluntarily submitted. The Commissioners can actively direct the appellant to produce specific records such as full accounts and invoices. The tribunal then uses this material alongside HMRC's evidence to decide whether the assessment should be upheld, reduced or discharged.

Taxes Management Act 1970 section 51

Power of Commissioners to obtain information from appellant

Section 51 grants the Commissioners hearing a tax appeal the power to require the appellant to provide documents or other information relevant to the appeal.

The Commissioners hearing an appeal may require the appellant to produce documents or furnish information that the Commissioners consider necessary for the purposes of the appeal.
This power allows the tribunal to gather evidence directly from the person bringing the appeal, ensuring they have sufficient material to reach a proper decision.
The provision applies to any documents or particulars that the Commissioners reasonably believe are relevant to determining the matters in dispute.
This is a compulsory power — the appellant can be formally required to comply, rather than simply being invited to provide information voluntarily.

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