Taxes Management Act 1970 section 20

Power to call for documents of taxpayer and others

Section 20 was a provision that gave HMRC the power to require taxpayers and third parties to produce documents and provide information relevant to a person's tax liability.

• This section has been repealed and replaced by provisions in Schedule 36 to the Finance Act 2008, which introduced a modernised framework for HMRC's information and inspection powers.
• Under the original section 20, an inspector of taxes could require a taxpayer to deliver documents or furnish information that the inspector reasonably believed contained or would contain information relevant to the taxpayer's tax position.
• The section also allowed HMRC to obtain documents and information from third parties, such as banks, employers, or other persons holding relevant records, subject to appropriate authorisation.
• The repeal took effect from 1 April 2009 under SI 2009/404, with transitional provisions ensuring that existing notices and proceedings under the old rules could continue to have effect where appropriate.